They are owned by both OWI and GT. I don't think it comes as a matter of percentages but OWI cannot re-release either of the Abe games without GT and I doubt GT could do it without OWI's permission.
But the most important point is that whilst GT owns the publishing rights to the games, all IP (Intellectual Property; as in ideas and concepts) are still the property of OWI, which is how they could put the character of Abe in a game published by Microsoft. Many publishers would insist on owning all IP and sequel rights.
For eg (in a slightly different vein) if Steven Spielberg wants to make Jurassic Park 54 he still has to do it with the same studio (I think its Paramount) even though he owns his own studio now. On the other hand when George Lucas first sold Star Wars to Fox he managed to retain the rights to the sequels and merchandising which is how he made his fortune.
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Spending as long as I do here, it's easy to forget that Oddworld has actual fans.
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