Someone on the Facebook group has, apparently, been told by their DS that the car can be registered if it has been paid for, and thus avoid the VED. There didn't seem to be any jurisdiction limit which suggests it doesn't matter where it is. How accurate this is I don't know, and luckily my S will be here before the end of March so I'm not going to pursue it. Presumably it can't be too difficult to find out from the authorities, exactly what is required to register a car? I can't believe Tesla haven't nailed this already. Or maybe I can.