Where is the proof someone got access to the backend and not those specific accounts? Seems more likely an API client got hacked, possibly one that high profile people might use like a tweet scheduler, but not Twitter, given their threat profile and resources. That would explain why 2FA accounts were affected.
There's no proof since there's no official incident writeup yet. For now there's just Occam's razor since majority/all of those accounts will be 2fa protected.
Yes. Also, we're about an hour in now, and Musk's account just sent out another tweet after the message had been posted and deleted several times. At this point, if it was just an account compromise, someone would have reset it by now