The decrease in list price is to offset the decreasing tax credit. E.g. A $60k Model 3 in 2018 with a $10k credit in MA (State + Federal) is now a $50,500 car

The decrease in list price is to offset the decreasing tax credit. E.g. A $60k Model 3 in 2018 with a $10k credit in MA (State + Federal) is now a $50,500 car with a $1,875 credit. (Federal and no State) Economically speaking the tax credit was always effectively a payment from the government to Tesla. The real consumer price is basically unchanged over the last year.