The number I've seen it closer to 55% but, regardless, all the Tesla money was acquired exactly the same way and will be written off the same way too.
Tesla has positioned itself as a tech company instead of a car company, and if its investors decide one day that it's a car company it's value will drop 60 - 80% overnight. Of course the investors will never do that because 1) it will leave a lot of them in ruin and 2) the gigafactories for batteries are probably actually valued pretty accurately. But remember ever time Telsa talks about robots or super computers they're trying to make everyone forget that their valuation multiples should be closer to Ford than Apple.