The Gen 1 Tesla Roadster was a license built Lotus Elise. The Lotus Elise had a Toyota motor, the Tesla was all electric, what other Toyota parts are you talking about? Did they also use Toyota accessories?
The roadster was a “glider” (body minus powertrain) built on contract by Lotus, but it was not based on the Elise: it shared only a handful of parts with the Elise.
This is interesting. I had forgotten all the changes they made. It makes perfect sense, especially for the parts that can't be seen.
I have a hard time saying it isn't "based on" the Elise because they look so similar but it's definitely more different than I suggested in my previous comment.