Tesla has a huge head start on any other EV brand and they are already profitable...so, in the long term interest of ensuring consumers have price competition, it's wise to bias those necessary tax breaks toward the up-and-comers, like Rivian.
btw, Curly's link is a good one...I recommend that you read it...but not so much his mistaken takeaway from it.
Link: https://en.wikipedia.org/wiki/Harvey_Weinstein