Cui bono
It looks like the benefit from this subsidy goes to the well-off, who get to buy a Tesla with a tax credit. Outrageous right?
However, the big benefit here is not owning a cool car but reducing climate change both immediately from the reduction in emissions by the rich person who now doesn't own a range rover and in the longer term as the EV R&D makes its way in to cheaper cars and ultimately all cars.
That benefit goes mostly to the poor.