this ought to be called the "Screw the Government" financing plan. It's advantageous to the purchaser, yes, but only incidentally to it's real purpose which seems to be the maximize the tax advantage / subsidy provided by local, state, and federal governments in the US.
They are trying very hard to position Tesla away from the Rich and Famous market segment. This new financing program isn't so much intended to increase sales of the Model S (which is oversubscribed IIRC) as it is to work out the kinks for the lower-end cars coming in a couple of years. And expand the market of people who can and should be considering Tesla vehicles.
There's no screwing. The reason those incentives exist is to get more people to drive electric cars. That's why the governments offered them. ($15k in WV, holy cow!) If anything, the folks leasing were the ones getting screwed.
(Side question: Since a leased car is actually owned by a bank or leasing entity, do they get the credit?)
I think the purpose of the tax credit was to invigorate the electric car industry. I would imagine any way that Tesla can use the tax incentive to move more cars is in line with the government's intent.
Increasing sales makes the company better able to produce electric cars for the market, which I argue is the ultimate reason the government created the program. I don't see this financing option as screwing anyone any more so than a normal purchase that takes advantage of the tax.
They are trying very hard to position Tesla away from the Rich and Famous market segment. This new financing program isn't so much intended to increase sales of the Model S (which is oversubscribed IIRC) as it is to work out the kinks for the lower-end cars coming in a couple of years. And expand the market of people who can and should be considering Tesla vehicles.