That's not exactly "backtracking." Also, there's something strained about the structure of the article, like they were trying really hard to put as much negative spin in before they had to say "Tesla is doing well." They could have out and said: Tesla's doing well, but GAAP...etc, and left out 3 paragraphs.
They make it seem as if Tesla is doing shady accounting, but they explain in the very beginning of the shareholder letter:
In this letter and going forward, we will report our results on a GAAP basis as well as on a non-GAAP basis,
excluding lease accounting. We believe these non-GAAP financials are useful as they align with the underlying
cash flow activity and timing of vehicle deliveries, and because we use such information internally for operational
management and financial planning purposes.
Further, reporting non-GAAP figures alongside GAAP is fairly common practice. In some cases I view it as an increase in the honesty of the reporting. They're adding information here, reporting things they don't otherwise need to.