I only have one question is this legally binding in US in any way if not what's the point virtue signalling? Can openai make it's books public to ensure that it has the money to fulfill it's extra commitments.

Not legally binding, no. This is more of a lobbying attempt, Abbott just paused all new data center development in Texas until the state can audit them, they have an interconnection queue of about 474GW, ERCOT can't handle it that's more than 5x Texas's peak electricity demand.