I was surprised to see 8 Model S on Autotrader.com. Then I looked at the prices. Looks like people are trying to make some money. A couple of the listings state that the wait to receive is still Months. Find Your Car: Tesla Model S Listings Near La Jolla, CA 92037 - AutoTrader.com
Not sure how difficult it is to export a used car, but I can see someone from say New Zealand or elsewhere wanting to get one way before they are available for direct sales.
almost all of these have asking prices that yield a profit to the seller after consideration of tax incentives, as well as sales taxes. the lowest-priced car on the list is the 60 kwh for $79.9k, which specs out at $82,520, or $74,770 after the $7,500 federal tax credit. of course, some states offer more $$ to buyers, and you probably have to pay for shipping. and it's not a new car to your exact specs, with a few miles on it. but you save a little time. and this is an asking price, with "all offers considered." so the seller isn't making money (considering they paid sales tax), and the buyer will probably get a bit of a deal compared to buying a new car, depending on the final price.
VIN 5YJSA1CN1CFP02644 (production 2644) being offered as a "Used 2012 Tesla Model S Signature" . *cough* At least they put the VIN on there.