That's silly. While you can't directly monetize your Twitter account, it can expand or straight up create your reach which you can use as a funnel to whatever monetizable content you have. That probably makes it less valuable for Twitter Inc., but it sure is valuable for Twitter users.
As a recent example, think of Pieter Levels (@levelsio). You think he would've gotten $10k first day sales on his avatar AI project without his Twitter account's reach?
Yeah, but that did a hasty negotiation that resulted in a no-due-diligence contract at that figure, tried very hard to escape the deal, including openly repudiating it and being sued to be forced to consummate it, and only relented and agreed to close on it in the face of court action to force him to which might have imposed additional costs as well.
So, while it is probably worth something, we can say that it is pretty clearly not worth $44B in the clear light of day, even to Musk.