How is driving a luxury car a legitimate business expense? The IRS should be cracking down on that fraud, and only allow deductions for the value of a basic functional vehicle.
As the running costs (electricity vs gas) are noticeably better, it makes much more sense to run Teslas as a business vehicles rather than consumer goods, since a business car is "on the run" much more - in essence, electric cars will be the cost-effective option in the long run rather than a luctury.
What makes a luxury vehicle substantively different from a small car, if anything, you would get less benefit from the depreciation on a luxury car, because they tend to be worth more used. Also, a Luxury Car, and a top of the like 3/4 ton truck are in the same price range. Also, it is for example quite legitimate to outfit your outside sales people with a nice high end vehicle, they need to drive what their customers would expect them to.
