Like all things bitcoin it's easy. It's a lot easier to press a button on your phone and transfer 100k then it is to go through the pains of a bank transfer or any other payment method. I know hacker news is American centric but not all counties have the same cap gains taxes, plus you have to actually have a gain to pay taxes and these are all sorts of ways to mitigate this.
The other option is to borrow USD against BTC to buy a Tesla (I just did that yesterday), but if loan-to-value goes over 80%, the companies will liquidate my BTC automatically. I'm just doing this because I'm speculating that we're just at the start of the next bubble in the cycle.
Mayhaps you have crypto funds that you've forgotten to report as income. Being able to get a brand-new car without having to involve IRS is a neat way to commit tax fraud.