Tesla have claimed before that it does. > “When we launched Model X 75D, it had a low gross margin. As we’ve achieved efficiencies, we are able to lower the pr

Tesla have claimed before that it does. > “When we launched Model X 75D, it had a low gross margin. As we’ve achieved efficiencies, we are able to lower the price and pass along more value to our customers,” Tesla said in a statement. (2017) In this case, selling excess inventory/capacity seems a more likely reason, perhaps also the introduction of new Model S/X variants/features.