I seriously doubt that.  Tesla isn't in the business of speculating in cryptocurrency, and if they did indeed do that I'm pretty sure their shareholders might have a problem with what would amount to gambling on a very risky asset.  I think Tesla, along with other companies like MSTR, bought bitcoin for the long-term as an alternative to cash (which any profitable corporation should have on hand). 

So a paper profit is exactly what Tesla made thus far unless they say otherwise.  I would also think that if they had sold their bitcoin investment, it would have adversely affected bitcoin's price--but we haven't seen that happen, just dips.  I'm just hoping that if bitcoin starts to slide that these companies who invested heavily in it stick it out and don't sell.  If they were to do that, it would be carnage on the market and 2017 would seem like a banner year for bitcoin by comparison.