I still don't buy that theory. If they prioritize high-margin orders in Q1 and push the low-margin orders to Q2, then they're going to have a bad Q2. They'll have to build the lower-margin vehicles at some point - if not now, then later, so why does it matter? If they loaf around and don't deliver those lower-margin models before the $7,500 tax credit ends, a lot of potential buyers like me are going to give up. Much of the avalanche of orders that came in was due strictly to the price drop and tax credit - if not for those, Tesla wouldn't have got as many orders. In short, the low prices brought in that flood of orders because of price-sensitive people like me. If the tax credit ends before Tesla delivers, many, if not most of those orders will be canceled and demand will drop back down to what it was before the price drop and tax credit. It is in Tesla's best financial interest to deliver as many vehicles as possible regardless of margin before the $7,500 tax credit ends - it's better to sell two vehicles at $5,000 profit each than one vehicle at $9,000 profit.