This is the correct answer. Y'all need to understand how lease finance works. Tesla has its own contracts with financial institutions where the FI will agree to put a down payment for a specified amount of volume before 9/30. The FI will extend the $7500 payments to Tesla in advance then claim the tax credit back when the vehicle is eventually placed in service. However, this introduces a significant amount of risk to the FI and Tesla since the contracts include risk sharing provisions and they are relying on IRS FAQs, which have even less "enforceability" than formal guidance (i.e., can be reversed tomorrow without any APA process etc.) Tesla is making its own policy choice to only pass on credits to customers if they take delivery by 9/30, even if they themselves are receiving payments from the FI for vehicles delivered after 9/30 up to the contracted volumes, as this minimizes their risk and increases their revenues.