It kinda does make sense if you consider that solar panels in space have been used for a very long time (to power satellites). However, getting the electricity they generate down to Earth is very complicated, so you end up having to use it in space, and one of few things that would make sense for that is indeed data centers, because getting the data to Earth is easier (and Elon already handily has a solution for that).

However I'm curious how many solar panels you would need to power a typical data center. Are we talking something like a large satellite, or rather a huge satellite with ISS-size solar arrays bolted on? Getting rid of the copious amounts of heat that data centers generate might also be a challenge (https://en.wikipedia.org/wiki/Spacecraft_thermal_control)...