It goes deeper than Elon.
From a libertarian perspective, a corporation is a government created structure that separates ownership, liability, and control. Once you enter that system, fiduciary duties are to the corporation and its shareholders. Not to customers, employees, or society. Not morals, ethics, or values. Not even projects, goals, or the company's stated work.
So corporations make immoral choices disconnected from human values. They're doing what the system is designed to do.
The problem isn't 100% Elon. The problem is a system that puts people into these situations as they attempt to create.
Even if you tax Elon 100% it won't solve this huge scapegoat feature for corporations.
Corporations are given tax breaks, the ability to privatize profits, and subsidize losses. In exchange they collect sales tax from costumers, and income tax from employees.
Corporations are not a function of free market capitalism. They are fascist socialist scapegoats. The government regulates them to take away freedom from individuals, and blame the "private sector".