If you mean GAAP v non-GAAP, almost all manufactures release both numbers as does Tesla. Yes, 19% and 15% are different numbers - they're also both very non-negative numbers. This is posted ad nauseam and is absolutely untrue.
No, there's a common "short" theory that Tesla somehow reports GAAP gross margins in a way that is radically different from the rest of the industry. I've never seen any evidence that had any merit for this claim.
