It is more likely that there was some discussion over time. Then Musk did his part of the deal, followed by China doing their part of the deal 3 days later.
The U.S. fails to build a bridge for pedestrians across a river in three years. The money is there. The workers are there. They have the time. But the effort fails continuously.
I suggest it takes no more than an email or phone call from the upper echelon of the CCP to move ANY matter (tax or otherwise) along in China where refusal means disappearing.