EV/Clean Vehicle Credit in 2022 or 2023?

Technical topics regarding tax preparation.
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irc162  
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Taxpayer entered into a binding contract to purchase EV prior to date of enactment for Inflation Reduction Act. Will not receive the vehicle until mid 2023. Does he take a credit in 2022 or 2023?

I see that under the transition rule, taxpayer can treat the vehicle as though it was placed in service on date prior to date of enactment. But that seems to relate to whether or not the old rules can be applied. Does it also mean that the taxpayer can claim a credit in 2022 even though vehicle will not be received until fall of 2023?
 

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