Ok yes, fine, great, the Model S is the most critically acclaimed car on the road. However, this thread is about the model 3. I somehow doubt the model 3 is going to have the same sheer power that the performance model S does, considering it is about 50k cheaper.
Also, for those of us who prefer shifting transmissions and more control over the car, it doesn't matter what acclaim a consumer publication heaps on it. I've got a pretty good idea what it is capable of. Remember that m5 vs. Tesla thread from a couple years back? We argued stats in that one - its got a monster 0-60 thanks to instant torque but in many other performance measures its not all that different from comparable sedans and in some cases, worse. Performance (not fuel economy), control, and physics are what make cars "fun" to drive for most people that care about this sort of thing. Honda Accords and Toyota Camrys have both received accolades in the past as family sedans - that doesn't mean they are all of a sudden fun to drive. Just because a car is reviewed well doesn't mean its automatically all things to all people. Replying with "you dont know what you are talking about, its critically acclaimed!" to a question of whether something is fun to drive or not is not a very good argument to make.
As far as the tax credit goes, people like buying EVs because they like not having to fill up. The state is willing to bet that the tax credit isn't going to deter an EV buyer who likely already has their mind set on one.
And I seriously doubt anyone is going to move out of state simply because of an EV tax. That's kind of crazy.