[schwabacher]

Goldman isn't making the $2b investment in Tesla - they are being paid by Tesla to manage the sale of $2b worth of new shares to the public.

That said, I think its very unlikely there is any link between the offering and their analysis.

[bwilliams18]

Any link between the offering and the analysis would most likely be in violation of Insider Trading regulations. Both their work on the deal, and their research department's analysis would be considered material non-public information, and thus couldn't be shared with the other group, until publicly announced.

[FireBeyond]

Just the kind of thing GS seems to get fined for on an annual basis...