Since it has been asked 1000 times now and will be asked 100,000 times in the future I found a full proof solution that doesn't involve concerns about tax credits, double tax liability or all the hassle involved with finding workarounds. Marry your friend and you can now either do 1.) Dual title on same car. 2.) Ask Tesla to change the reservation to your new spouse. -- Personally, I'd go CPO S if my budget was capped at 50k for a Tesla and I wanted the experience sooner but the above solution works.