I’ve never personally taken a tax credit on a Tesla. And I have owned several.I 100% think that the tax code is unfair and allows for way too much manipulation by folks but do you avoid taking tax credits available to you that you don't morally agree with? I just don't know what your point is for us normies who take what credits are dulled out to us while rich people can restructure/hide/move their money in ways to avoid paying proportional taxes, if any.
If there were tons of EV alternatives at ~$25k that have the same real life usability (range and charging network) for families, especially single car households, like mine, I would be more inclined to agree with your "luxury product" claim. When cross shopping the Model 3 vs. Civic, the 5yr cost of ownership are pretty much the same with the cost savings increasing over time which makes it actually a prudent financial decision (Shocker: Tesla Model 3 vs. Honda Civic — 15 Cost Comparisons Over 5 Years). The subsidies are helping people shoulder the upfront cost difference.
My point is; the credit does not currently exist and it WILL NOT be coming back without caps and restrictions for the reasons I mentioned.
All of this is to say; if you want a Tesla, just buy it now and don’t wait for a handout.