These deals are net positive for Nevada (tax breaks don't really hurt them that much if they wouldn't have gotten the facility anyway), and net negative for the US overall (revenue wise, at least). If nobody engaged in these kinds of deals then Tesla would surely pay more tax.

I don't blame Nevada for engaging in it, and I think they probably won overall.

Other factors (cheap land, regulatory, etc) almost definitely came into play but nobody is really complaining about those.