That’s exactly what I suspected; the dealer simply used the X to defer his tax liability from 2019 to 2020 (one year delay thanks to Section 179). The original owner evidently used the X as his/her garage queen, plus the $7500 tax credit. So this X has quite the history of keeping its owners happy for very different purposes. Now the question to future owner #3 is “What do you want X to do for you?”
If the Monroney was $100k, is it now discounted appropriately as a 2-owner, tax credit taken EV? Without knowing any specifics about this X’s options and condition, I’d expect it to have at least a 20-25% discount off the MSRP, IMHO. Otherwise, I’d buy directly from TESLA or an original owner.