You seem upset - but Tesla Motors did report GAAP earnings. The market is deciding on the earnings story, evaluating GAAP vs. non-GAAP vs. sales vs. growth and so on. It's a fraud if they reported numbers that aren't true in their GAAP numbers. That's not the accusation, its that people don't like Tesla's explanation of GAAP vs. non-GAAP. However, that's not fraud. It's up to the market to decide which numbers (including your own earnings models) that better reflect TSLA's story.
Your real problem is that the market has a better understanding of TSLA's financial picture and future than you possess. If the market is wrong, position accordingly.
Tesla did NOT report GAAP earnings. It was Non-GAAP. If GAAP was included, the losses amounted to $38 million. The Tesla folks, IMO, are just attempting to disregard the buyback liabilities demanded by GAAP reporting.
If one can read the financial reports, and I can, there is no mystery here. On the CC Tesla said there was a profit. Not true and they knew it.