That might leave (say) 1/10 of Y? People of that group who have the beta and were promised "autosteer on city streets" not "it'll be like a robotaxi". So maybe they can recognize 1/10 of $X? That's still $100M or more.
We saw them recognize revenue for Smart Summon though it's still in beta and still has some issues, so I don't think FSD has to be totally solved to recognize some revenue. I guess the question is whether they think the current beta meets the requirements for "autosteer on city streets" and whether 100K or 200K beta users is an adequately wide rollout.
Definitely not a given, but a possibility I would think.
The difference is that Smart Summon was available to everyone in the region without conditions/requirements, and it didn't have a condition on it that Tesla can take it away at any time, or for not paying attention.
IMO, There is zero chance of recognizing revenue for the "early limited" release participants. (There are multiple people that have had it taken away from them for getting AP strikes, how would that be accounted for if the revenue had been recognized before they strike out and have their access removed?)