Highly doubtful if you consider how taxes work...I would not be surprised if there are a lot of people ordering multiple Tesla cars now and then flip them to make money in this high demand market. Tesla did Jack up the preorder deposit recently. Could be one of the reasons why Tesla now asking buyers if they are ready to purchase their preorders now.
More likely it has to do with a high cancellation rate. AKA the person who orders who cant afford the car.
Seen more than one post from someone saying the bank only approved 80% financing and they needed to find 20% somewhere else...