Looks like the service involves draining AC refrigerant, then it's a fairly simple job of replacing the desiccant bag. Unfortunately not really a DIY job for most people since you have to refill the AC refrigerant again.
It COULD be a DIY job, if you don't mind investing into AC manifold gauge set.
I had to do exactly that when an AC system in one of my fun cars got depressurized during engine rebuild/replacement a few years ago. It wasn't hard, and you can by R134a from AutoZone / Walmart / Harbor Freight, as necessary.
Alternatively, you can pay any AC shop with the right equipment to do this for you at a fraction of what Tesla charges.
Not a DIY job at all. And highly illegal. You must be properly certified to do AC work these days.
I don't believe that is true, at all.
Otherwise, neither the equipment nor R134a would be freely sold off the shelf.
This is about a 1 beer job if your have the right equipment. 2 beer job otherwise.
Not entirely trivial job, but not hard either. If you only need to do it once, I would recommend paying someone else to do it for you.
As to whether or not you NEED to do it in the first place, the jury is very much out.
Tesla is the only automaker that recommends this service, for no known good reason.
I am observing no loss in AC efficiency after 4.5 years in service.
YMMV,
a