From IRS publication 54:
"Foreign tax credit or deduction. Once you choose to exclude foreign earned income, you can’t take a foreign tax credit or deduction for taxes on income you can exclude."
Can I get a foreign tax credit for taxes paid above the exclusion amount? Seems fair, but the paragraph quoted above mentions "If you do take a credit or deduction for any of those taxes in a subsequent year, your election for the foreign earned income exclusion will be revoked beginning with that year." There is a good chance they will misread your intentions and drop the exclusion all together.
