I did not mean to imply there is no D&A in OpEx. Stores, service centers, superchargers and other capitalized assets used in selling, administrative and other non-manufacturing activities all are attracting D&A expense. There may be some even in R&D, ie leasehold improvements at Hawthorne(?)
This is another aspect of what Jason was referring to in the excerpt quoted above. Again, much of SG&A is relatively fixed in the short term. If Tesla can sell more units even at lower GM/unit, those relatively fixed OpEx expenses can be better used and the bottom line improves, just as long as the marginal Gross Profit from those additional units is greater than marginal increase in OpEx.