You're not making any sense... again.
Planning ahead to be able to use the tax credit has not anything at all to do with what Tesla did with new car pricing a year later.
Neither does your suggesting we can't count the $5000 refund because you thought it was...I dunno....gauche or something? If YOU turned down a refund, that's on you not Tesla when computing the net price for people who actually don't hate free money.
Not only that- it was 11k for most when they actually made that choice (the 5k refund coming months after all the original AWD orders were made)
It's not at all unreasonable someone might conclude "1 sec quicker isn't worth $11,000" then (and remember track mode didn't exist when they made that choice either to sway them)... and yet also conclude "0.5 seconds for $2000 IS worth it"
You can still (as recently as a week or two ago anyway) still find them as inventory cars...but you can't "order" one so you have to get lucky and take whatever interior, exterior, and wheel options are on whatever is available.
Some have speculated that availability will either end, or the 2k price difference will be increased, based on this new 2k unlock existing- we'll have to wait and see on that though.