Suddenly clear. Commercial customers avoid the IRA restrictions (MSRP Cap, buyer income CAP, battery sourcing requirements) that are applied to individuals. Individuals leasing is typically a "loophole " to avoid the IRA restrictions since the IRA allows a commercial customer to receive the credit. In most cases an automaker's EV is sold to a leasing company who receives the $7500 credit and leases it to an individual. The leasing company has the option to use that benefit reduce (or not) leasing fees to their customer.
In Tesla's case there is no leasing company that Tesla sells the car to, so no one receives the credit.