Nobody can stop Tesla from creating some stock and increase capacity of its factory even if that happens at the same time that the federal tax credits gets on the phase out period. They could even sell the car half-baked and the you would need a visit to the service center for "inspection"
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Even in Denmark they do this kind of stuff, they do not buy the cars with radio because it gets 170% VAT and then the service center installs it afterwards. And what about the loophole on the Hummer law that allowed tax "evasion" to Hummer buyers thanks to its massive weight? That mega-gas-guzzling horrible 10 mpg car...
It's completely legal, Tesla would just try to max out the benefits of the federal tax credits and I think it is a worthy cause. The stock market would be very pleased to see TESLA being able to outsell BMW 3 series.