Also had a not-so-stellar experience at the Carlsbad location picking up my RED LR AWD yesterday. It also had a lot of paint defects (paint chips mostly). I couldn't inspect it inside due to time slot limitation but I fully inspected it outside for over an hour and went over the defects with my delivery guy as well as one of the managers there.
I didn't refuse delivery for fear of missing out on the tax incentive but they did allow me to leave the car there to get the paint defects addressed (service guy said it may take some weeks, but maybe sooner) and I'm scheduled to have an UBER pick me up at my house to drive back to Carlsbad to get a Model S loaner.
The delivery guy did write the defects down, but my only main concern is the service dept may miss some defects and I would be without my car for even longer, or they may refuse to fix the remaining ones.