No way. I don’t believe this at all.
Tesla has a huge financial mess right now. They don’t have the money to sponsor an attraction.
More importantly, Tesla doesn’t do marketing. Seriously, they don’t have a marketing line-item in their budget. They don’t believe in marketing as a company. The fact that they get so much buzz is the most impressive part of Tesla (and Elon).
This just screams fan theory. If anybody is going to sponsor the speedway, it’s probably a traditional automaker. GM would be the obvious choice (they already sponsor one attraction)