I don't think that's correct. It said somewhere on the site that the tax credit is based on the proportion of the roof that is solar tiles.
However the calculator does not account for shading issues caused by trees, neighboring buidings, roof facing direction, etc. By assuming down based on some basic aspects - they do compute lower "percentage" however, it won't care if it is north/east/south/west facing or if there is shading causing efficacy loss. I used to say "The federal tax credit applies even if you install a solar pv system in your basement". Here, we presume that "good sun" is not required for an installation. I do think that the IRS needs to review these for value. Some cases, the tax credit will be given in a larger sum than an actual full Solar PV system would cost to install in its entirety. All for the "looks" of the system. the IRS is not into paying for vanity but in this case, it will be.
Primary competitor to the roof is Solar City installing high efficiency, perhaps Chinese, modules on a roof facing due-South only, making roughly the same power as most of a roof installed using solar shingles and at a price at least 1/3 of the roof's solution.
My main beef is the gaming of the IRS credits to "help pay for" the higher-price of the roof and it's dual-use treatment that overnight-charged batteries faced with the IRS for their arbitrage use. The IRS said it was not in the business of paying for electricity arbitrage using the DoE renewables incentives. It also is not in the business of paying extra for a "good looking roof". We know people have a personal responsibility to take the correct tax credit - and I am sure that some folks will certainly take 30% of the entire roof's installation price in order to help pay for it. Most likely will get away with it unless the auditors find it worthy of their time to inspect the installation. Keep in mind that the roof was not planned by Tesla until the 5-year extension was assured by the federal government. There was no talk of roofs prior to the extension. Now, that 30% can be used as "meaty incentive" to help sell it.
The estimator also would ignore inverter replacement of a string inverter typical in years 13-15 (so two new inverter installs over 30 years. If using a powerwall for daily cycling (which may be common in California) you also face a replacement after roughly 15-20 years, perhaps sooner. Warranty is only thru 10.
Find a neighbor's house in your area with heavy shading. Put it into the system as an installation address. See what Tesla "assumes" the value of power will be and then decide for yourself.
I just did this. Heavy East shading, roof facing west. estimator says to only install 50% of the roof. Roof Cost 56,300 with tax credit of 13,400 - that is a 23% tax credit so it's absolutely not using the 50% of the cost ratio but a much higher number. 30% of 50% of 56300 is (56300 / 2) * .30 = 8445
Is the estimator over-stating the tax credit from its calculations?