Did you buy your powerwalls, or did you get them for free as a referral? Unless you got them for free (or for some steep, non-public discount, though I don't know Tesla has that) you should not receive a 1099. As
@mikkle mentioned, Tesla seems to have sent some 1099 forms out in error, and, in particular, to AZ customers (or, at least, it seems like the mentions so far have been from AZ - I have not received one for powerwalls purchased in MD - nor should I.)
If you bought the PWs, make sure your tax advisor is aware of the 1099 (because it is reported to the IRS) but you should not need to pay any tax. But, if Tesla does not issue you a corrected ($0) 1099, you should follow up with Tesla or the IRS might flag your return because they have no way to know it was issued erroneously.
If they were free, then you might have to determine whether the 1099 should really have been issued for 2020 or 2021, and your advisor might have comments on that.