All CEO’s have a duty to their shareholders to get every break they can get.
A CEO has the responsibility to look after shareholders, but as a citizen, I want my government spending my money only on the proper functions of government. Picking winners and losers is not a proper function of government, and neither is building this tunnel that Musk wants to play with. To the extent that Musk pushes government outside its proper role, he is harming the country that most of his shareholders live in.