The basis is an actual Elon Musk reply to Robert Scoble: Musk said owners could ask the Roadster to perform the reveal tricks autonomously, “as it will be sentient,” and also promised a looping track at Tesla’s Texas HQ. Musk’s reply
Tesla’s stated hardware basis is a multi-mode suction system, active aerodynamics and cold-gas thrusters with electric actuators; Tesla says the thrusters can stabilize the car in flight and the suction can hold it upside down while stationary. Tesla’s technical description Tesla also posted “Do a kickflip!” with demo footage, and says its rocket configuration uses perimeter-mounted thrusters for upward and lateral movement. Demo post · Configurations
So the forwards rest on Musk’s promise and Tesla’s proposed mechanisms. The sources do not explain what “sentient” means in this context or show that the car can perform those tricks autonomously; those claims remain unverified.