Remember that at the 27,500 price point, the Model 3 demand is infinite. It won't matter new or used as long as the hardware is relatively current.
There are certain price floors built in to support value.
Two years from now when all credits have ended - if I am making a comparison:
35K for
1.) New Model 3 SR, stripped down interior, exterior and minimal range.
2.) Used Model 3 LR with premium interior, premium exterior packages and maximum range.
If i'm not an idiot, the choice is obvious.
Edit: I made my post without even checking current values. I just now did and ~45K (on lower end) for cars is pretty high resale value to me.
Think it's gonna quarter or halve from 45K? Not easily. If we applied technical + psychological analysis, 35K has strong support.
Model 3 | eBay