You should make it a wiki style post that shows up at the top of the page. Very useful summary.Here's the current status:
1. Nobody knows exactly how things are interpreted by the IRS until they try.
2. Most tax returns are not audited at all so most people won't even know if it would've been allowed or not. Let your conscience be your guide.
3. The current tax law up through the end of 2022 allows a $7500 deduction for any electric vehicle listed. Currently, the Grand Touring and Dream editions are listed on the IRS website, but the Touring and Pure are no doubt pending. Remember, the Lucid Air is the model and the Dream, Touring, etc. are variants. While they are vastly different to folks here on the board, I would imagine that they will be lumped together in the eyes of the tax code.
4. The current tax deduction does not restrict based on the price of the vehicle. It goes against overall tax burden for 2022.
5. The current guidance suggests that the vehicle will have needed to be put into service by the end of 2022. Having a signed contract without the vehicle in service does not count.
6. The new tax law that takes effect on New Year's Day is much more difficult to interpret. There a guidance is based on country of origin, the union level of the factory employees, price of the vehicle, income level, and other factors. Over time this will need to be interpreted. We have a year to do that. As it stands, no Lucid vehicles will qualify because of the $50,000 cap on sedans.
7. Individual states may have additional programs. California has one, but it is strictly income-tied.
TL;DR: if you bought and received a Lucid this year, go ahead and take the $7500. This is the advice of my accountant.
NOTE: this is not tax of financial advice. I am not a tax professional. And, I'm not very smart. You are on your own, these are purely my opinions.