Earlier quoted context omitted.
Well, for one, a car is a physical object; you can't near-instantaneously create an arbitrary number of exact duplicates of your car.
Why would that - whether it's physical or not - determine what kind of licenses you can attach to the product?
They're also restricting their customers' actions in meatspace (you can't drive people around in exchange for money) while the Office restrictions (you can't create business-related files) are IP-related.
A more accurate analogy would be if Microsoft banned you from using a Surface for business purposes (or for business purposes while running Windows, but it's impossible to install a different OS).
IANAL so I don't know if Tesla is on solid legal ground (I would guess that probably they are), but I think there's certainly a clear philosophical distinction.