If Tesla were testing L4, we would have seen some evidence of it by now. Heck, Elon would have mentioned it. He tweets about FSD all the time. But like you said, we have no evidence that Tesla is testing anything higher than L2. It makes no sense to assume that Tesla is somehow secretly testing L4 but keeping it so secret that there is no evidence at all. And with no evidence, for shrineofchance to say so unequivocally that Tesla has as many L4 cars as Waymo is wrong IMO.
I have no idea how many so-called L4 cars Tesla has, or consider they have in hallway discussions (perhaps still zero which doesn't mean that Tesla L4 is many years away). But from what I can gather it's kind of the wrong question to ask at this time.
Until they have a marketable product to claim as L4 FSD, Tesla will not represent it as such to customers, nor to CA DMV who would simply use said claim as an opening to demand data and oversight. I don't see why Tesla would open up to that. It's the old Forgiveness vs. Permission issue. (I'm not at all claiming that I figured this out on my own; it's been well-discussed as you all know.)
Then, the question boils down to whether Tesla derives any engineering development advantage from an internally-considered distinction of L2 vs. L4. I think not.
Doing essentially all testing, alpha / beta / whatever, as claimed-L2 with an engaged human monitor driver, doesn't prevent them from getting the same data. A lot of L2 driven miles, without interventions or disengagements, provide the same confirmation data and/or near-miss data as if the drives had been claimed L4 attempts. As far as I can see, the main exceptions to thar statement come in the famous grey area of 'I intervened because I wasn't sure the car would do the right thing, but probably it would have".
Added to this is the whole idea of Tesla's ability to compare the AI "shadow mode" decisions to the human driver's actual maneuvers. This data-set is available even when no L2 modes are engaged.
So, in my view Tesla is constantly evaluating L4 capabilities whether or not they advertise it as such. One can complain that it's in secret, but I think it's a pretty open secret, and a very sensible one.