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Tax law changes
Hi there! Thanks for an awesome question. Its difficult to give a definitive answer without more details, but the short answer is, possibly. The IRS instructions have a link to a list of vehicle models which may qualify for the credit. I don't believe there are any VW models on there currently, but you could check with VW to see if that is in the works. IF the new vehicle qualifies, then your plan would work.
Some manufacturers are not eligible for the credit because they have already reached a cap. Once they sell 200,000 EVs, they are no longer incentivized.
The other thing to consider is when you committed to the purchase of the vehicle you are waiting on. Any vehicles that were under binding contract by 8/16/22 do not need to meet the final assembly qualification, even if they are not delivered until next year.
Here's a link that may help: https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d