In Minnesota they tend to be (or were) owned by companies in the construction / maintenance industry and plastered with full body advertisements for said services (not actually used by construction workers).

The Cybertruck is over 3 tons, so it's eligible for some specific tax rules that let businesses take the full depreciation immediately instead of over time. Same reason a lot of businesses used to buy Hummers and slap a decal on the side. Idk why we're incentivizing big ass vehicles that put more wear & tear on roads, but it is what it is.