There's some stuff that bugs me about the configurator/LE process

[Pherdnut]

You can be assured that a tax credit which is completely determined by the individual’s tax burden as calculated up to a year after purchase will NOT be “discounted/floated” for any financing options.

It's often done for leases. They own the vehicle in that case.

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[DucRider]

You can be assured that a tax credit which is completely determined by the individual’s tax burden as calculated up to a year after purchase will NOT be “discounted/floated” for any financing options.

Only the purchaser can apply for the Credit. It is not transferable.
Howeverr, when you lease the finance company is the actual purchaser of the vehicle and gets the credit. Sometimes it is fully applied as a Capital Cost Reduction. Other times only partially (or used in other ways to reduce your payment),