This could be a risky move and very well might be considered by the Treasury, Question 10(c) from the IRS doc might be alluding to stuff like thisTesla might come up with cheap version of MY to qualify pricing requirements(<$55k) with upgrades via app.
Link to request for comments:
Question 10(c):
I'm not entirely sure what other things may need to be considered in calculating MSRP, seems pretty straightforward otherwise