That is just an accounting issue. If you read FASB guidelines you would understand the many shares of gray when R&D, IPRs, start-up capex is involved. What is important is cash flow and that will not be restated.
Yes, Tesla will have to get their manufacturing act together soon. There is demand to support the factory for the next few months, so they have maneuvering room. No doubt net cash is tight and there is little margin for error. I suspect they will generate positive cash flow for this Q1, boost the stock and do a secondary, They will need incremental capital for Model X tooling, inventory, production, etc. They will also need to update Model S interior, add features like parking assistant, smart cruise, etc. May be boost battery capacity to 100 KW-hr is 2014. It would certainly help Model X range.