I can't see a company doing this. And what they could do is just replace one car that is in line with another X that is close-enough and build that instead for another customer. Of course, some inventory cars are lined up as different Vin #s so they may just cancel a pending inventory in favor of a cancelled customer order. But just to build a car (almost in spite) of a cancelled customer order is poor logistics. If I were taking a tour of the factory, I would want to ask the production manager why they would do this. Lot cars at sales sites around the country are being discounted $5k even with 50 miles. So, the loss of customer deposit of $2500 is half of the discount once it hits a lot. The creation of a customer car "just because it is in line" is costing the company $2500 extra, minimum.