Well, there's different ways to calculate those numbers. If I had to guess, Tesla was referring to EBITA and the WSJ is calling them unprofitable after interest and taxes.
At any rate, it's ridiculous to try and claim that they don't have a business model. If they're selling the cars for more money than the incremental unit cost, then they do indeed have a profitable business model.
They may not be selling enough of them yet to have a profitable company but claiming that they don't have a business model is just being obtuse.
Are you claiming that in 2001, Amazon had no business model? Because that would be the same thing.
2. Tesla currently has no profitable business model.
If you want facts, please Google them. Here's a start that's titled "Tesla Motors Files For IPO - So Much For The Profits": http://blogs.wsj.com/venturecapital/2010/01/29/tesla-motors-...