There is absolutely no evidence to support this conspiracy theory, and though their foundation has helped fund research programs for the vaccine to COVID-19, Bill and Melinda Gates do not directly benefit from the development of a vaccine at all. They have also outright denounced any talk of microchips or secret plan for a pandemic.
Microsoft is such a large corporation that any mention of Bill Gates as a ploy for publicity is mute, and the mention of Gates himself is drowned out by the record number of "COVID-19" mentions throughout the news cycle since the pandemic hit. The idea that only two people could know about the approaching pandemic is highly unlikely, and their strategies have always been to help developing nations better equip themselves for diseases that developed ones have already largely solved. There is no secret plan underpinning the foundation, and no evidence exists to support this claim.