In the last instance where we discussed this issue (Impossible to build project No such File or Directory · Issue #4149 · platformio/platformio-core · GitHub) I suspected that you had an antivirus active which corrupted the toolchain download.
Can you disable all active antivirus software, remove the folder C:\Users\Tesla\.platformio\packages\toolchain-xtensa32 and C:\Users\Tesla\.platformio\.cache and rebuild the project?