They've made almost 9 million cars overall, with a lot of those made in the last several years. Spreading it over the cars they've made so far, 40,000 / 9 = 4,444.44.

Doesn't seem that crazy. I'm not seeing your point.

That 40 billion is investment money, not the cost of goods sold. I’m saying its not obvious at all that environmental cost is recouped.

That's 9 million (and probably many more unless Tesla disappears tomorrow) far cleaner cars on the road, offsetting what would have probably been ICE sales.

I'm no Tesla-stan but spending $40B over a decade to inject massive amounts of change in an entrenched industry to move forward in efficiency and emissions sounds like a pretty good investment to me.