Does anyone think that they might lower the price of the X just enough to get a 7-seater within the $80k limit for the tax rebate? Probably not a smart move money-wise, still, but it does become tempting to think of getting a brand new car with 'free' trips 'forever', and satisfy the spouse's maternal desire for more room and more seats (S -> X).
The after-tax difference between a 7-seater Y with some options and the no-tax-break 7-seater X is huge... ~$44 vs $84, give or take. But not sure if the Y quite does it in terms of interior space for the tons of stuff we bring on trips.