It already does exclude tesla. The first tax credit from the Obama years went away after a company was producing a certain volume of cars, it was meant to spur new companies, not bolster established ones. Tesla got it for a while but by now they make too many cars to count.

Not sure if it was actually kept in but the tax credits in the IRA were also dependent on cars being union made, and Elon hates unions so tesla was excluded. This is probably part of the reason Elon hates Biden and why he turned to trump.

So you don’t have to really target tesla, you can just target large established manufacturers or non union ones.