I considered leasing a Model S back in May and even got a quote emailed to me from a Tesla Credit Specialist so this latest email seemed like old news to me. Despite the disadvantages of leasing, I seriously considered it for two reasons:
1. I'd never owned an electric car. There was a chance I'd hate it and want to exercise the 90-day return policy.
2. I considered electric cars to be a rapidly evolving technology so that what I buy today might be woefully obsolete in two or three years making a short-term obligation desirable.
I purchased my car instead and...
1. You can have my Tesla back when you pry it from my cold, dead fingers.
2. Three months after purchase, elves visited in the middle of the night and installed Auto Pilot. If they keep that up, it will be a while before the car becomes obsolete.
At this point, I'm not sure why anyone would lease. In addition to the above mentioned issues, they'd lose the federal tax credit and not be able to trade in an old car to Tesla to get credit toward a new one.