They aren’t, no. But SUSE has continued working with MS, and many of the people that were there are still there.
Perhaps their close relationship is an irrational thing to point at in the current year. Perhaps it isn’t. I don’t really know tbh.
But it’s certainly something some people are still a bit iffy about. And I’m sure some people will still be similarly iffy about RedHat in 10 years too for their recent licencing controversy.