I know he’s in NY so assumed he posted with the expectation the prepaid sales tax is lost on the transfer. That is the law in NY but seen in-state transfers avoid being taxed again, likely just due to lack of knowledge at the DMV. Out of state, sales tax will certainly be applied.
NYS is so stupid i did a transfer once i had to pay tax when i was registering the car. so they got double tax, and the original lease holder cant even request the tax back.
Pretty similar to the deal (percentage discount, not payment though because Texas tax) I was offered on a X3M Demo before I decided to buy a P3D instead. Someone jump on this thing!