The move has been viewed as another string to Red Bull's bow in its bid to again become Formula 1 champions after seven years in the shadow of Mercedes since the Milton Keynes-based team won four successive titles from 2010-2013.
Earlier this year Mercedes confirmed a new shareholding make-up with parent company Daimler, team principal Toto Wolff and primary sponsor INEOS each taking up a third stake.
While future Oracle plans are unlikely to move into such a territory, Horner has not ruled out the union strengthening further at some point.
"We're just really excited about this partnership," said Horner.
"We're very much focused on Formula 1. Of course, we have the advanced technology side to the business, and I'm sure as the partnership evolves we will talk about other possible collaborations.
"Red Bull Racing is a fully owned subsidiary of the Red Bull Group. There is no discussion, no desire to have any change in shareholding. It's never been something in our discussions.
"So this is a very much Formula 1-focused agreement but potentially with advanced technology, if there is synergy between our companies then we don't rule out other possibilities."
Oracle chief marketing officer Ariel Kelman added: "There's always lots you can do in the future, but first things first, at Oracle, we're 100 per cent focused on making Red Bull Racing successful with our technology."
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