Hi Badjiannr!
Excellent way to think ahead!
If you sell a car just two years after it is placed in service, then yes, there may be a "sort of penalty on the depreciation taken". This would be known as depreciation recapture, and it comes into play typically if you elected to accelerate your depreciation through Section 179 or Special Bonus depreciation elections. There are a few factors involved in the calculation, and you can use TurboTax to run the scenario to get a feel for the impact.
