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Extended Service: 2nd owner and refunds

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Hello everyone. I have read multiple threads around purchasing ESA but could not find answers to questions that have been bothering me.

Situation: I am about to purchase a Tesla S from a private party. I will be the second owner. The car is low mileage and is not at risk of 4 yr/50,000 miles anytime soon. My seller is very cooperative, and we have agreed that he will purchase the ESA before selling the car to me.

I am trying to find out if purchasing ESA right now is a good idea or should I wait some years. I preferred purchasing right now because Tesla seems to keep changing policies regarding ESA, and I am certain I will purchase it eventually anyways.

Question 1: If the current owner purchases ESA now and essentially transfers the warranty to me within a month, how till refunds be handled in case I decide to cancel ESA? Does the second owner lose the option to cancel the ESA no matter what if the first owner purchased ESA?
Question 2: Can the ESA be voided if the annual (or 12,500 miles) servicing is not done in the first 4 years of New Warranty?
Question 3: As long as ESA is purchased on tesla.com, is it pretty much immediate or does the car need to be brought in for a SC for 'approval'?