First, there's nothing illegal or unethical about selling an early 2023 model later in the year.
Second, there's nothing unusual about getting a dirty dinged up Tesla. With no dealership inspections, the cars go straight from factory to consumer and mobile service takes care of "dealer prep" after the fact.
Third, even if she didn't buy an inventory or demo model for some reason, there are still legitimate reasons for a stale new car. Perhaps it had an issue on the assembly line or was damaged in transport. There's a reasonable legal limit to the amount of rework/repair that automakers can do and still sell the car as new.