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That incentive is dodgy, crafted to exclude Tesla.
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Maybe it was intended to
nudge Tesla to respond the way they did.
It's possible the incentive threshold was picked knowing some automakers might lower their base prices, making their cars available to more potential buyers.
The feds did something like this (nudging the automakers) about 10 years ago when we used to have an incentive on fuel-efficient ICE vehicles. One trim level of the Toyota Corolla made the cut (and of course their hybrid cars), but the non-hybrid Honda Civic missed it by a hair. Honda responded by ecomodding their base Civic: outfitting it with LRR tires, lighter wheels, and a few aero mods to boost its rating by a few MPG and qualify for the rebate. To this day, I still see a lot of those Civics on the road.