Disagree. 99.99% chance the later signed contract said it made any earlier contract/ terms fully null and void. Dealer committed fraud by continuing to process the void earlier dated contract.
That's not quite right. Rather it is the date the vehicle was placed in service. Line 3 of IRS Form 8936 "Enter date vehicle was placed in service (MM/DD/YYYY)".
The placed in service date is indeed what counts, but the IRS has ruled it cannot be before the owner has the ability to use the property in question. Placed in service can never be before delivery, but delivery can take place before the property is actually placed in service. If someone bought a car on Dec 31st, 2018 in a different State and had it shipped to them with delivery several days later, they could not claim it on their 2018 taxes as it would not be available for their use until they took delivery. The purchase docs, payment, start of ownership and possibly even registration would be in 2018, but there is nowhere to enter that info on Form 8936.