Tesla gave a bunch of us the option of 2012 or 2013, I was one of those. I don't recall when that choice was offered, but I'm pretty sure it was after the Super Charger announcement in September based on the timing of my emails to/from Tesla.But as I recall there was a bit of a panic toward the year's end as to the Credit's viability come 2013. A bunch of us went for the 'bird in the hand'. In my case I sensed that 2013 would be a 'no tax year' for me, and indeed that has occurred. So I'm cheerful getting my MS during 2012, to the tune of $7500- which is a lot of lunches. TM pulled thru for us big time.
For someone like you, even knowing about the 90 vs 120 you'd probably have picked 2012. I didn't really care about the year of delivery and had no reason to think it mattered, so I figured go ahead and do it in 2012. If I had known about the SuperCharger impact, I would have waited the extra couple weeks.
For me, Tesla's SuperCharging announcement in September was misleading in its ommisions. It said nearly 100kwh and potentially more. I only get 90kwh. Calling 90 "nearly" 100 is taking some liberty with rounding. The typical rule of thumb is you don't round up until past the halfway mark, so 95ish.
There also wasn't anything in the announcement indicating older cars wouldn't get 100+kwh support. And certainly nothing in the announcement indicating cars delivered months later still wouldn't have.