Tesla CEO Elon Musk. Maja Hitij/Getty Images Tesla has been called a lot of things. But now GLJ Research analyst Gordon Johnson likens some of the electric-vehicle marker’s reporting to Bernie Madoff’s in a provocative Tuesday report reviewing its fourth-quarter deliveries. Tesla (ticker: TSLA) didn’t respond to multiple requests for comment on Johnson’s report. The company doesn’t typically comment on analyst research. Deliveries are usually a big deal for Tesla stock, and its fourth-quarter deliveries should be reported in the first days of the new year. Delivery estimates, overall, are moving higher—even among bearish analysts.