"In couple weeks I got notified that my refund was approved, and I got contacted by another guy, who suddenly suggested me to get vehicle rebuilt. Of course I agreed to that generous offer saying I’d love to have the same vehicle."
I think the problem is with the word "rebuilt". I would take that to mean take the car apart, and put it back together with maybe a couple new parts. Given that Tesla thinks there's nothing wrong with that car, despite there clearly being something wrong with it, taking it apart and putting it back together again and hoping it works is kind of insane. (although it might work if the problem is say a loose or poorly aligned pin in a wiring harness)
I believe the author meant that Tesla would build a new one to the original specifications. This is probably reasonable, the majority of Teslas probably don't have terrible problems or we'd hear more about them, so throw the old one in the river and get a new one isn't a bad idea.
Given the poor English of the article, I took "rebuilt" to mean something like "certified" or "inspected". I can't see any company taking a product apart and reassembling it. Note also that Tesla has already refused to give the customer a new car.
Given that Tesla thinks there is nothing wrong with the car, the only way I see that conversation working is if the car is returned unaltered.
The offer implied was that he'd get a brand-new Tesla with the exact same specifications as the one he had. Only, later, he found out he'd have to pay the full retail-price, which did not include the 16k "Showroom Discount."
tldr: The author was excited about getting a brand-new Tesla, but a lot cheaper than a brand-new Tesla, which turned out to be false.
What?