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Sadly, if you have enough money, you can get away with anything.
Is there any reason not to follow this law, even though Tesla company is one of the richest company?
This is much more likely to be incompetence than malice. There's no compelling reason not to comply with the WARN Act.
I think most companies comply by still not giving notice but paying out the 60 days in the severence plan, what is not compelling about saving 30000 employee/days of salary?
I don't get what Tesla is doing? Mass layoff and your expecting to re-hire even more people in 12 months time?

I haven't seen any indication that demand for Tesla's or EVs in general are falling, is this just an attempt to sack everyone and re-hire when the job market is soft after an economic slowdown late next year?