Actually, already part of the spin-off from Gnosis the Safe Foundation was established: Safe Ökosystem Stiftung - StiftungSchweiz
There was quite some thought put into the reasoning behind foundation vs. association, and I am not the expert to talk about this in full lenghts. But one of the key features of Swiss Foundations is that they are, by design, quite rigid and there is a designated oversight body that makes sure any assets in the foundation are not used outside of the foundation purpose which is defined in the foundation charter (see also link above for the German version of the charter). These are properties that are important if you want to create a trust-minimised legal entity for the SafeDAO.
A big part of the work this year will be going into how we can tie SafeDAO and Safe Foundation together so we achieve effective governance (mandates, budgets, guidelines/processes) for assets that should be used to foster the Safe Ecosystem. We’ll start communicating more on how the current situation is and where we see things heading in terms of governance in the next months. But it will definitely be a process, as we’re trying to push the boundaries corporate governance and hopefully establish new best practices in DAO governance, which takes time.