The AGI limit for a couple is $300K. I'm pretty anti-new car as a financial move, but even I have to admit that a couple pulling down $250K-$300K/yr is probably going to be able to fade buying a new car if they want.
Location, state property taxes, share the car or not, do they already have loan on another new car, new home owners or not, current net worth, age/retirement goal, kids, kids in daycare, etc…
$300k AGI can get eaten ridiculously quick. Hence why I think an EV is too expensive for most.
The EV credit serves to make an EV competitive on a TCO basis, so if you can afford any new car, you can probably equally well afford an EV with the credit.