Tesla made me submit a W-9 form with my other paperwork for my PW + PV panel install started in December. They didn't finish by 12/31, so I'm not expecting a 2019 1099, but since they took my W-9 info, that would strongly imply they intend to issue a 1099 to me in 2020.
The PW is clearly a gift/award no different than if you went on a TV game show and won. All game show winners receive 1099s for tangible prizes = MSRP of the prize and almost every contest out there has fine print that says you'll get a 1099 at the end of the year for the estimated value of the prize won.
Eventually, Tesla is going to have to address this and potentially face a fine/penalty from the IRS for failure to issue/file 1099s in a timely manner. I'm guessing they'll "catch up" once the Roadsters start going out...
Increase in Information Return Penalties | Internal Revenue Service
As a taxpayer, you're still responsible for filing an accurate and complete return, regardless of if you didn't receive a 1099. You might be able to argue out of underpayment penalties, but the IRS will probably try to charge interest on the underpayment if/when you get audited and/or Tesla finally catches up and issues everyone their past due 1099s. Perhaps Tesla will do the right thing and also include monetary compensation to everyone for the interest charge on the underpayment of the PW value.
If I don't receive a 2020 1099 (my PW is being installed this month), I'm planning to go with the estimated retail value that was outlined in my installation contract paperwork - the discount shown on the contract for the "free" powerwall + GW.