The last paragraph, which is standard for private letter rulings, indicates that it is not precedent. This is correct (and I tend to note that myself in most cases where it is relevant.) However, here, that does not change anything. Whether the PWs are installed with or without solar, the issue is the same. That is, there is no precedent-establishing rule from the IRS that says "batteries installed at the same time as solar qualify for the credit." And, indeed, most of the letter is discussing whether or not the batteries are creditable. The different year part is, as best I can tell, not really in dispute - this credit can be claimed as many times as you want, as long as what you are installing qualifies. So, whether you install PWs with solar or later, if audited by the IRS, you will be in essentially the same position of justifying the credit for the PWs.
It is absolutely a risk that all of us with PWs are taking, though I consider it an extremely small one, since I feel the analysis laid out in this ruling is sound, and, to my knowledge, since this letter was issued about 2.5 years ago, I am not aware of a taxpayer having any issue claiming the credit for a battery.