I have two Model X reservations (one Sig and one Prod). I'm only going to buy one of these cars, but have both reservations because I don't know which one I will want. I have a friend who would love to have the reservation I don't use. However, Tesla is apparently unwilling to allow me to transfer my unused reservation to his name. I am just trying to help a friend out and no money will change hands. I know Tesla has a policy against transferring ownership, but it's irritating that they won't let me do this. (This X (the one I keep for myself) will be my third Tesla I have purchased and I've personally sold about 10 Model S's. I wish they'd cut me a little slack here.) Anyway, assuming Tesla won't let me change names on the second X reservation, I may order the second X according to my friend's specifications and then "sell" it to him as soon as I take delivery (as in I would have him come on the factory tour with me and transfer ownership to him there if possible). The inefficiency in this is the $7500 tax credit. As the original owner, would I be able to take the credit even though I would only own it for about five minutes hopefully? That way, I could just sell it to my friend immediately for sticker minus $7500 and there would be no tax inefficiency. He would pay the same price he would otherwise and not be penalized for being the second owner. Do you think that would work? Thanks for your thoughts.