the first $3750 is from battery requirement which is 40% minerals should come from US free trade partners and unless clarified or some meaningful administrative direction,almost none will qualifyTheoretically, yes, you could delay putting it in service until after 1/1. The challenge will be if it is not a base standard model 3 it won't qualify - the higher trims exceed the $55,000 cap for cars. Also, I've read the battery cells for the model 3s come from China, so maybe no Half Credit there either. I'd say the odds are stacked against you.
the second $3750 requirement is battery manufactured in US OR assembled in US. Even though Model 3 RWD battery is made in china by CATL but battery pack is assembled in california and car window sticker says battery from US.
so unless Tesla clarifies or if pack is assembled in US then technically this version should qualify atleast $3750
we should be knowing more details soon