I don’t think the post you linked is a correct summary of the law in Texas.
My understanding is that in Texas you do have to pay tax on the buyout price when the lease ends even if you did not receive any tax credits. That’s what dealers have told me and also consistent with how I read the statute.
Section (b) and © of the linked statute appear to create confusion for some but I think those provisions do not apply to your standard car lease. Those sections apply to leases that are re-characterized by the tax code as a sale rather than a “true lease.” Basically, this prevents a loan from being disguised as a lease because leases typically receive beneficial treatment from an income tax perspective.
I think most standard car leases would clearly be “true leases” and not sales under the tax code, so Section (d) would apply and the lessee would have to pay tax on the buyout price of the vehicle at lease end if they decide to purchase it.