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CVRP rebate for inventory vs CPO car?

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Newb here. Look time lurker, considering pulling the trigger (finally).

I'm considering leasing an "inventory" car. I understand that these are treated as "new" cars for tax purposes. If this is true, then I suppose I would be eligible for the CA rebate. Am I correct?

When it comes to CPO cars, these are used car and so this would not be eligible for the rebate. Am I correct here too?

thanks
 
Thanks for confirming and for the warm welcome. Are there Tesla gatherings in the Bay Area/SF Peninsula area? I would be interested in meeting actual owners to get real life feedback (and meet cool car people too) as I'm considering pulling the proverbial trigger.
 
Since it's a lease, then it's up to Tesla whether they will apply the Federal $7,500 rebate on the lease (like its competitors at Nissan, etc. have done) or whether they will ignore it. Otherwise, same rules apply. rebate on inventory, not eligible for CPO.