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Can a used Model 3 be more expensive than brand new?

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Aftermarket tinting and other mods rarely add anything to value unless you're selling to your identical twin.

True for aftermarket items , but the rims, tires and color affect the new price and therefore affect the used price.

Since Tesla no longer offer EAP as an option, a vehicle with EAP might have a higher value than the implied US$3K price difference over AP.

However, generally it is a scarcity issue. There are few used Model 3 and some people want (or need) their car NOW, so they'll pony up a little extra to achieve that.
In Q1, lead times will drop because of both the natural seasonality of automotive sales plus the reduction in tax credits, so used prices should also drop a bit because it'll be easier to get a new car quickly.
 
Not sure what fantasy you are referring to, but model 3 leases today by default say you cannot buy the car at the end of lease. The car goes back to Tesla or it's partners.

I've been out of the loop for many years on lease accounting rules, but understand enough to know how arcane they are.

I suspect, but don't know, that removing the option to buy at the end of the lease also removes or reduces the need for Tesla to make an accrual against revenue when the lease begins.