No, I don't think that's accurate. Oxford Unkversity was going to waive their rights to the vaccine, and Gates pressured them to instead partner with Astra-Zeneca. But to my knowledge Gates never profited from that deal. Now, was there still some shady backroom dealing going on? Very possibly.
kffhealthnews.org/news/rather-than-give-away-its-covid-vaccine-oxford-makes-a-deal-with-drugmaker/amp/