The answer is simple: It is for anyone who took delivery in 2023, without the 2022 “binding agreement”, and who intends to claim a 2023 tax credit.
The price must be below $80,000, not including destination and delivery charges, to qualify.
Example: I purchased a silver R1T dual motor in September 2023 and the list price, not including destination and delivery, was $79650. I plan to claim the credit. I completed the Clean Vehicle Seller Report information to ensure the IRS has me on file when I submit the credit form along with my 2023 tax return this year.