http://www.latimes.com/business/autos/la-fi-hy-tesla-battery...
Basically, if a battery swap facility exists and has done it on at least one car, then all cars in the fleet capable of this battery swap can enjoy the extra tax credits, even though said facility is not open for actual use and has no plans to employ swapping on the other vehicles.
http://www.roadandtrack.com/new-cars/car-technology/news/a25...
Whatever the case, I tend to agree that battery swaps is not a scalable solution.
I don't think so. The Tesla Model S batteries are everywhere through the chassis. There is no single "battery" to replace. It would be major surgery to swap batteries - you'd have to remove the passenger compartment from the lower frame. The car is not designed for that form of "refueling".
https://www.youtube.com/watch?v=H5V0vL3nnHY
Here's a closeup video where you can see the battery pack being lowered and another being pushed into place: