This is complete and unadulterated BS. AFAIK the only credible cost breakdown of the Bolt EV was done by Jon Beriesa. (If you don't know who he is then you should find out since he's a big deal in the electrification of transportation). He found the FVC, or factory variable cost, to be roughly $32,500. Now FVC only includes parts, material, and assembly labor per car and excludes things such as depreciation, engineering, research, development, overhead, selling, as well as general and administrative expenses, but it's basically what people think of when think about how much a car costs to make. So without more of an explanation of what they're talking about, the authors of the Bloomberg piece are at the very least being seriously misleading when talking about what the Bolt EV costs. In fact I doubt even if you add in these expenses amortized over the run of the car would you get to $46,000+ in costs.
FWIW, for those who asked, Beriesa estimated the FVC of a Model 3 to be $36,500.