That's the disconnect.
The "referral" program people aren't responsible for the PW2 awards. The Tesla Energy people are. The referral people can tell you anything, but when it gets right down to it, the TE people I've been dealing with, including the Program Manager for the energy awards, says exactly the opposite. Your "staffer" should also talk to the finance and legal departments, because just because something "isn't available to the public" doesn't mean it doesn't have value and is not taxable. I can assure you with 100% certainty, the I.R.S. will have a different opinion on that issue. Clearly he/she has no idea how tax law works. The referral PW2 awards are just regular "available to the public" PW2s with a red cover and (maybe) a signature. That doesn't nullify them of taxable value.
When he said "no cash value" that actually just means you can't exchange them for actual CASH, but they will give you Tesla credits for them. It says it right in the rules: " Awards are non-transferable and not redeemable for cash". That's NOT a statement on the taxability of the awards.
Please see this thread on how it actually is happening, including why they aren't transferrable and that they ARE sending out 1099s for the PW2 awards:
Founder's Powerwall Installation Status