Opal, the company famous for making a fancy webcam, has pivoted to making other consumer electronics. Fueled by big investments from OpenAI and Samsung, it’s working on an audio gadget first.

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Opal’s first webcam looked great — and was a pain. For the company’s second effort, it made everything smaller, better, and simpler. Opal’s first webcam looked great — and was a pain. For the ...