Reality: No. They're forming a wholly-owned LLC, not a 501(c)(3) charity. They're treated as a disregarded entity for tax purposes. Transferring shares from Anthropic to the new LLC is just moving money from Anthropic's left pocket to its right pocket. You don't get a tax deduction from that. To get a deduction from IRC 170, you have to make an irrevocable transfer to a qualified 501(c)(3) charity.
If Anthropic later donates from this LLC to actual charities, it could then claim a corporate charitable deduction (against up to 10% of their profits - and note that word, profits; also, there's no breaks for UBI programs targeted at individuals). But the formation of this entity and transfer of 5% of their shares to it does not give them any sort of a tax break whatsoever, and there's no difference between donating from this structure to a charity and donating directly from Anthropic. In fact, by forming this structure, they're skipping a potential tax break that they could get by forming and donating to a 501(c)(3) upfront.
(If your next question is "why not a 501(c)(3), then?", the answer is because there's all sorts of IRS restrictions on 501(c)(3)s, including distributing at least 5% of assets annually, excise taxes on investment gains, strict limits on cash transfers to individuals, etc)
I get that it's popular for mod points to be cynical, but at least focus your cynicism on factuality. Try this: "We found a PR cheat! And how to turn things our CEO wants to do anyway and might not do until many years from now into a pre-IPO press release!"