It's not that Tesla can't do it like GM or other do. They don't want to. The reason is simple. Ther system will prioritize vehicles and orders based on location etc. Tesla does not build any cars specifically to an order. They build a batch of white cars, first performance, then long range with a combination of interior colors and wheel choices. Then they go to the next color etc. Their system will prioritize delivery location based on being able to get the car to that location to the buyer before the end of quarter. They usually start east and move west as the end of quarter nears as of course it is quicker to deliver to California as the Fremont factory is there. It's all geared towards sales and profit numbers. They are more in control of their sales as all the other car makers as they cut out the middle man. For example, if you ordered a red Model X Plaid in Florida and you are theoretically the one with the earliest reservation waiting for such car and it's 5 days before end of quarter and there is a reservation holder in Fremont that ordered much later the same exact car, the person in Fremont will get the car that should have theoretically been yours because they could not get the car to you in time before quarter end, so they deliver to the customer in Fremont as they can get it there before quarter end.
They have a very sophisticated system in place that prioritizes company results over customer satisfaction. They can do that as the demand is so high and if someone is upset and cancels their order, there will be 10 others that will take that car.