You are completely misrepresenting the meme to invent a ridiculous straw man.
Nobody claimed Elon Musk or any individual pays 97% of their personal income or net worth in taxes. The macro IRS statistic is straightforward: out of all the federal income tax revenue collected by the U.S. government, 97% comes from the top 50% of income earners.
Whether you're genuinely confused by basic tax stats or just deliberately twisting the math, claiming "he'd still have money left over if he paid 97%" isn't tax policy - it's an argument for arbitrary capital confiscation. In a real economy, taxes are calculated on earned income under the law, not on a goal post of "we'll keep taking your money until we decide you've had enough.