@Reciprocity /
@McRat I think it might be a cultural difference across the Atlantic.
Irrespective of your views on socialism, the various grants are causing political pain here on the ground. They are perceived by the broader public to be directive incentives for a select set of wealthier people. Germany aren't alone, the UK also set maximum price limits earlier this year for some of our EV incentives due to similar pressure (though we had the common sense to base it on the price actually paid for the car!!)
So I can't see any special exemptions for the eTron or EQ or IPace or... it wasn't about protectionism. (Though you could argue the price point was set at an optimum level for incumbent manufacturers' current product offerings).
Anyway, it looks like Tesla have removed the tax avoidance option (sorry Komfort-Paket delete) from the design studio now the Model S is off the list. So Tesla are now correct in stating "we sell at base price".
We will likely never know what horse trading has gone on behind closed doors, but I wonder if Germany said "look we both know it's gaming the system, stop doing it now and we won't backdate a claim for repayment of the subsidies."