That is not how severance works. If the employees are owed 60 days of back-pay and their severance is for 90 days, they must receive 150 days of pay in total.

That is not how severance works. If the employees are owed 60 days of back-pay and their severance is for 90 days, they must receive 150 days of pay in total. If a friend were to lend you 5$, and the next day he sells you something for 10$, you can't just give him 10$ and call it even. That would be called stealing, just like what Musk is attempting here.