I don't know the technicalities, but as @Nick77 was previously looking at inventory with several 000 miles on the clock, and the DVLA system shot is specifically saying that it needs to be taxed before driving it, I would say that if its got that mileage on it, its been on the road which means that it will needed to have been previously registered I believe.
My own car (non Tesla) was 4 miles, still in factory protective wraps and awaiting PDI when I agreed to purchase, but I still ended up as 2nd keeper as it had been registered a few days before. I needed to tax it before driving it off the forecourt and I lost a month on the tax (£0 VED so I re-taxed a few months later to break the link with MOT) and ultimately a few days on the MOT, but at 2/3rds list price I was not complaining.
It won't cost anything to re-tax prior to driving and takes 5 minutes. Removes any doubt.
My own car (non Tesla) was 4 miles, still in factory protective wraps and awaiting PDI when I agreed to purchase, but I still ended up as 2nd keeper as it had been registered a few days before. I needed to tax it before driving it off the forecourt and I lost a month on the tax (£0 VED so I re-taxed a few months later to break the link with MOT) and ultimately a few days on the MOT, but at 2/3rds list price I was not complaining.
It won't cost anything to re-tax prior to driving and takes 5 minutes. Removes any doubt.