There is now a $55,000 tax credit limit on the Mach-E. So not all Mach-Es will be eligible for the tax credit. https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-purchased-in-2023-or-after
Interesting that while the Mach-E is marketed as an SUV, which would get an $80,000 price cap, the IRS doesn't consider it one. And why do some versions of the VW ID4 get the $55K limit and others get the higher SUV limit? It appears that only AWD vehicles are being considered SUVs.
The Treasury Department definition that applies is in § 523.5 Non-passenger automobile. To qualify for the $80,000 limit the vehicle must have 4 wheel drive and SUV characteristics. Section (b)(1)(i) Has 4-wheel drive; and Section (b)(2) Has at least four of the following characteristics calculated when the automobile is at curb weight, on a level surface, with the front wheels parallel to the automobile's longitudinal centerline, and the tires inflated to the manufacturer's recommended pressure - (i) Approach angle of not less than 28 degrees. (ii) Breakover angle of not less than 14 degrees. (iii) Departure angle of not less than 20 degrees. (iv) Running clearance of not less than 20 centimeters. (v) Front and rear axle clearances of not less than 18 centimeters each. The AWD ID.4 does not meet the approach angle requirement, but it does meet the other four. (breakover angle, departure angle, running clearance, and axle clearance). Running clearance is not the same as ground clearance.