According to David Pearce, in 2015 Musk was ambivalent towards the idea of transhumanism. When however in June 2016 he started advocating neural enhancement, it's fair to describe him as a de facto transhumanist. He's also a transhumanist presentist.
“By far you have more power, more capability, than the President of the United States had 30 years ago. If you have an Internet link you have an article of wisdom, you can communicate to millions of people, you can communicate to the rest of Earth instantly. I mean, these are magical powers that didn’t exist, not that long ago. So everyone is already superhuman, and a cyborg,” says Musk [at 33:56].
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