So masterful that a random guy on HN can see right through it.

Let’s just call it what it is. It’s just basic fraud. They created a very temporary revenue injection right around the time of the IPO to defraud investors as much as they possibly can. Some businesses do this kind of thing just before they die because…why not?

Or SpaceX just has too many GPUs and nothing to do with them besides renting them out to someone since their AI products suck and nobody uses them?

No it is not. You are conflating the colloquial definition of fraud, with the legal definition of fraud. Fraud has a defined meaning.