If they depreciated some assets faster, that only delays the taxes by a year or two. They'll still pay.
$300M in tax credits is basically the same as them paying $300M in tax and then getting a big check from the government for meeting some goal. I don't think it should be treated as any kind of avoidance on behalf of the company. Instead, check if the government paid that money for something useful, and if they didn't then blame the government.
Maybe they assume tax rates will be better for them in 2026. Under that assumption, deprecating things now to shift the tax burden to the future is kind of avoiding tax (or more accurately: the 2024 tax rates).
Given the level of corruption in the US government in general and the role of Musk in the current administration in particular that doesn't seem unlikely to me
$300M in tax credits is basically the same as them paying $300M in tax and then getting a big check from the government for meeting some goal. I don't think it should be treated as any kind of avoidance on behalf of the company. Instead, check if the government paid that money for something useful, and if they didn't then blame the government.