I totally agree with you're assessment rrocket, but I have to say it's crazy that ford has completely ignored some kind of strategy to collect those EV credits in Canada. The "base" model is there just to qualify the other levels of trim for the EV giveaways. I really don't think anybody buys the base model 3 but they sell quite a few of the other trim levels because they come with a 5k dollar discount.
Don't confuse "Rebate" or "Incentive" with the "Credit" scheme...if that's what you meant. They aren't the same thing....as it pertains to Canadian sales.
But yea..I'm guessing Ford has done the math and concluded it's best to do it the current way. And since it's the first Gen, I'm also guessing they'll make the bigger premiums off the more expensive trims, then add cheaper trims later..or for a 2nd Gen release.