SpaceX has made its first public move on human spaceflight by signing a two year Space Act Agreement with NASA to "research strategies for future human spaceflight systems for exploration missions and commercial space access." See the NASA Johnson press release.
Space Act Agreements are usually rather "flexible" in the best sense of the word and allow the private sector to benefit from the expertise of NASA personnel without money changing hands. In turn, the private sector can use its strengths to get done what NASA wants done. Bigelow Aerospace has signed 3 of them with NASA, through which the company is commercializing the concept of inflatable space stations. Reading between the lines, it appears that SpaceX's Space Agreement will allow SpaceX to design and manufacture a crew capsule and build a mission control center that are able to interface with NASA's facilities in orbit and on the ground.
I am sort of surprised that SpaceX has made its move at this time, not least because, as stated in a previous post, none of its now-numerous job listings appear to be related to human spaceflight. On the other hand, it is a formal relationship that ensures that SpaceX will have NASA's ear at the end of the Summer when NASA issues a request for proposals on International Space Station private-sector resupply and recrewing contracts. SpaceX isn't letting any grass grow under its feet.