Unless this is only the first year's warranty costs, it means nothing. 2017 cars accumulated 4 more years of warranty repairs.
That is NOT the way it works. You need to consider warranty claims through the entire warranty life. Accruals by model, factory, supplier parts and so on all contribute. For many major issues (e.g. Takata airbags, LG pouch batteries, Taycan fires, Bolt) suppliers pay all or part of claims). Thus some items do show as warranty expense, with warranty reserve being credited for supplier contribution. YMMV, not all OEM follow the same practices even though the public ones all do follow GAAP.
There are two distinct numbers that combine to give a good view of reality. First, warranty expense (quarterly, annual). Second, warranty reserve progression.
The best source of public information on the subject in the US is Warranty Week.
Because they cover all industries the insights help understand how the entire accounting and process work.
For those who've read my periodic missives on the subject, please excuse my repetition.
Finally, even during the worst times of Tesla warranty costs back in 2013-2015 their results were far better than they were perceived as being.
Part fo that was because even in the worst situation Tesla has major cost advantages by:
-constant online communication with every product;
-frequent solicitation to service when some part needs attention to avoid failure (e.g. 12 batteries);
-continuous improvement to reduce failures, cost of repair and simplicity of repair;
This is not a trivial subject partly because errors can destroy a company (e.g. NSU long ago), destroy models/major parts (GM V 2.4.8, Ford Pinto, GM flexible driveshaft, GM diesel conversion of V8, BMW e23 745, a long list) but often the very existence of major issues is deeply hidden (Porsche Taycan Fires, diesel ),
Toyota b24X right now is a good example. All the expenses of all f those end out flowing through warranty books, including regulatory penalties.
Sorting all this ends out being both arcane and material.
Tesla has never had anything remotely like any of those listed above. Not even at the worst of times. Why? check the direct sales and service model for many clues to the answer. Check Tesl actual accounting policies for more clues.
