I believe what happened was they reported the SBF put 100+M in the twitter acquisition, Musk called them out on lying, and on not disclosing that SBF was an investor:

https://www.semafor.com/article/11/22/2022/sam-bankman-fried...

In the end, Im pretty sure Elon was correct and Semafor did in fact misreport this, SBF didnt invest anything in the acquisition.