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Model X CPO / Inventory Now Live.

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I just priced this one out and it's $103k. They're listing the inventory price at $105k. Based on that, there is no discount.

Model X 75D 5YJXCBE23GF010819 | Tesla

Am I missing something?

The $103,750 price configuring that same Model X doesn't include $1,200 destination and doc fee. Total is $104,950 with it. So the $104,850 is a $100 discount for having 50 miles (although it would have up to 50 miles regardless if you get a new one).
 
I was told by my sales rep. that all new cars are delivered with 50 miles from factory.
They have 50 miles listed on the official paperwork but they don't have 50 miles on the odometer. It's possible they'd only have 7 to 10 miles on them.

I think they are given a buffer up to 50 miles since they don't know the exact mileage when it will be delivered. Once it passes 50 miles (test drives, loaners, etc.), they will update the odometer with the exact mileage and adjust the price accordingly.
 
You'll have to look around and build it to price it our for comparison. Some are good deals and others ok deals. There was a 90D that would have saved me almost $9K then a 75D that would have save me just over $2K. I found that tan leather and 6 seaters are popular for some reason.