It is rumored that the military (and perhaps three-letter agencies) has/have special contracts with OpenAI. This can definitely be called a subsidy.
My employer does business with the DoD and with private corporate entities. Both the government and the private sector spend the same money and receive the same products and services. I appreciate that you have a different perspective, but I have a hard time considering my employer "subsidized by the US government" just because the government purchases our product.
If the government is a particularly important customer: yes.
I think a company can make 100% of its revenue from the government, but that doesn't mean it is subsidized. The critical criteria is if the government is directing funds for reasons other than pure procurement, such as buying votes, stimulating jobs, ect.