I think the video in this post, "
Selling Your Tesla Model 3 Reservation, Is It Possible" might be helpful for this sticky situation.
I haven't watched the video, but the article accompanying that gives some
very bad advice. As in, in advises you to do something that is actually illegal. Specifically, according to comments on that article, claiming the up-to-$7500 Federal income tax deduction for buying an EV is legal only if you don't intend to resell the car within a year... and reselling it immediately is what the article suggests as a "workaround". Well, it's a "workaround" that the IRS would consider
fraud.
Read the comments on the article, they are far more illuminating.
I'd also advise anyone considering such a workaround to check with Tesla to see if the warranties will transfer the car as a new car... or as a used car. Legally, it's a used car even if the first owner puts zero miles on the odometer.
Let's be clear: What the article (and embedded video) that Domenick linked to is
not about transferring the reservation. It's about a reservation holder buying the car and immediately reselling it to someone else.
The article claims "This is really no different in the end." This is an astonishingly wrong assertion, especially when based on a video from someone who said they checked with a lawyer before giving the advice in that video.
Make no mistake: Buying a car which legally qualifies as a "used car" is
not the same as buying a new car!