In response to the question of "why the Ethereum Foundation does not stake its ETH holdings and only uses income to cover costs," Vitalik Buterin posted on X saying, "An internal reason is that we don't want to be forced to make an 'official choice' in controversial hard fork events.
Around this issue, an interesting idea being considered is giving some grants in the form of 'you can stake our ETH, you can choose how to stake it as long as it's ethical and keeps going up'.
Another way to solve this problem is by spreading legality and resources among more stakeholders so there would be multiple organizations representing Ethereum credibly in people's eyes. In this regard, our situation is much better than two years ago."