Can you explain how the model X came out cheaper than the model 3? Even if you're in the 37% tax bracket, you save only 37k on the model x, and you end up paying around 63k - 7.5k = 56k.
If you do the same thing with the Model 3, you get 18k bonus 1st year deprecation, so that's 18k*0.37=6.6k...