How is it function over form? They use electric motors on the door handles, bed cover, and ramp. They made the bed sides super high and hard to access the bed. It has no floor tie-downs. They gave it a glass roof where you'd lean stuff from the bed!
This is absolutely form over function, they just picked a form which is controversial.
PS - I actually like the Cybertruck. But I'm self aware to know it is due to all the impractical toys that will ultimately be a maintenance hazard. It is cool but impractical.