The issue I personally have is that his personal comments, from twitter and from interview (Rogan) suggests that he is questioning how serious Covid is in general and that people have the right to do live how they choose with little regard for how that may affect those around them. He claims that patients with covid like symptoms, but without an official diagnosis, are being counted as covid patients, implying that they shouldn’t be (not true - most are designated under investigation until results are available or, in the early days, there simply weren’t enough tests available). Or that if one has covid, but also has another medical condition that was the cause of death, it should not be attributed to covid (again wrong, in many cases chronic conditions are controlled, until the virus wrecks havoc on the body).
Why would he be doing this? Because by questioning the seriousness of it, a push can be made to open the economy at large, which in many places and environments is still not safe. After all, what is the point of manufacturing Tesla’s if there aren’t enough people there to buy them?