[revelation]

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.

[benjamincburns]

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.