A dispute between Microsoft and IBM during the development of OS/2 centered on the use of the TAB key to move between dialog fields, with IBM opposing its use and Microsoft supporting it. The disagreement highlighted the cultural mismatch between the two companies, with Microsoft viewing IBM as bureaucratic and IBM viewing Microsoft as undisciplined. The issue was eventually resolved in Microsoft's favor, with the TAB key becoming the standard for navigating dialog fields. The incident is seen as an example of the challenges of collaboration between companies with different organizational structures and cultures.