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Tesla fails to deliver the car 4 times

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If you have already paid in full for the car, I would ask Tesla to put you in a Model S (or X, depending on what you are buying) loaner until they deliver the car. Or maybe ask to get a free service plan or something to help make up for the time when they have had the car you paid in full for.
 
Well, I asked them twice just to be sure, I even called Tesla and all seem to use the term "finacialy delivered".

Asking Tesla about this, and accepting their answer would be like asking your carpenter about the plumbing in your kitchen.

This is what the IRS code states, as per the post upthread:

"You placed the vehicle in service during your tax year."

You can not possibly argue that you placed the vehicle in service in 2016 if it is delivered in 2017.

We're just trying to help you not get in trouble with the IRS.