Anybody with a brain knew this was never going to work and Tesla was obviously lying about the 2 million reservations (okay not lying, omitting some 'small' details - like that the reservations were meaningless, much like their 'Robotaxi' is public, where by public they mean an app that lets you join a waitlist...).
Electreck article though is suggesting xAI / SpaceX are buying them not only to help Tesla, but the timing suggested that it was also to extract as much of subsides as possible. As this is a significant transaction between releated entities, there should be some documentation on that in quarterly financial statements. Quite curious how many they bought - based on Tesla influencers posts, at least for SpaceX it looks like a lot: