In this episode, Amit and Dheeraj dive deep into the world of AI reasoning models with Alex, an AI researcher involved in OpenThinker and OpenThoughts. They explore two recent groundbreaking papers—SkyT1 and S1 (Simple Test Time Scaling)—that showcase new insights into how large language models (LLMs) develop reasoning capabilities. From structured reasoning vs. content accuracy to fine-tuning efficiency and the role of active learning, this conversation highlights the shift from prompt engineering to structured supervised fine-tuning (SFT) and post-training techniques. The discussion also touches on open weights, open data, and open-source AI, revealing the evolving AI landscape and its impact on startups, research, and beyond.