I would think that if delivery takes place this year it won't be applied - other manufacturers are make '22s, so why would Tesla be any different? I hope it works out for you.I've asked my SA to be reassigned a 2022 VIN. He said my current 2021 VIN is stuck in Fremont anyway waiting for a firmware update. He warned me there's a high chance the luxury tax would apply.
Meanwhile, I await ANY word on my Model X that was scheduled for this December when I converted to a 6 seater to get priority. I'm holding my breath that it still happens as I'm also wanting to avoid that luxury tax. 5 weeks left is leaving me antsy.