Tesla lawsuit complaint

Absent a source citation, this is just FUD:

So let's try to fight FUD with facts and data:
Tesla will lose money on a cheaper Model 3, analyst says - MarketWatch

Tesla Inc. is expected to lose about $6,000 on every cheaper, base-version Model 3 sedan it will sell because the electric car’s powertrain isn’t as cheap as expected, analysts at UBS said in a note Thursday.

The analysts based their assumptions on a teardown of a higher-end Model 3, costing $49,000, which included a more powerful battery option and a higher-end trim. Tesla’s profit on that pricier model is around $3,430 per car, they said.

A base version of the Model 3, costing the roughly $35,000 that Tesla TSLA, -8.93% has promised, would be unprofitable for the company to the tune of $5,900 per car, the analysts said.
. . .
Tesla’s powertrain, although lauded by UBS’ engineering partners as an engineering feat that beat peers, was not as cheap as expected, the analysts said.

Its overall cost of $178 per kilowatt hour is only about 6% better than Tesla’s estimate of around $190 kWh for the models S and X provided two years ago and “well above Tesla’s guidance of below $100/kWh ending 2018,” the analysts wrote.

General Motors Co. GM, +0.25% Chevy Bolt’s powertrain clocked in at $205 per kilowatt hour and at $442 per kilowatt hour on a 2014 BMW i3, which would go down to $300-$320 in a newer BMW BMW, -0.48% model, they said.

UBS said its teardown experts provided a “full breakdown” of the electric vehicles’ major components, including powertrain and battery, controlling electronics, and body and chassis, with each component removed and scrutinized.
. . .​

Questions:

1. Where is the note so we can check the numbers?
2. Why is $178/kWh being cheaper than $205/kWh (GM) and$442/kWh (BMW) a bad thing?

So going back to the article:

The analysts reiterated their sell rating on Tesla and kept their $195 price target on the stock. Contrary to what the company has said, the analysts said they don’t see “sustainable profitability” for Tesla in the second half of the year, but given the higher-priced Model 3 in the company’s initial mix, a third-quarter profit “is possible” if Tesla can average production of more than 3,000 a week​

Now this mysterious 'note' is explained.

Bob Wilson