There is evidence they wanted to use Johansson’s voice, because they asked to use her voice. Both OpenAI and Johansson have acknowledged this.
As far as I know, OpenAI has said they hired a voice actor before approaching Johansson, but refuses to offer additional information to corroborate.
After failing to secure Johansson to lend her voice to Sky - which is portrayed as having not just a very similar voice, but a very similar personality to Sam - the OpenAI team made several references to the Her movie prior to the announcement.
Similar voices happen. But when all of those other pieces align, it’s fairly clear that they’re copying the character. Focusing on only the voice being similar is reductive. They are committing IP theft and they’re attempting to confer approval/endorsement/a relationship of/to the Sky personality from the people involved in the Her movie.