A wealthy person would spend much more than the tax bill on an exotic car just in relocation costs

> Many people don't relocate, but instead try to figure out a way to save a bunch of money on a large purchase - why pay more if it can be avoided?

There isn’t one, nor was there ever. You always had to pay CA sales tax on cars that were primarily used in CA. The only thing the Montana plate ever did was to make it easier to plausibly lie to cops when you get pulled over… not the kind of shit a wealthy person’s accountant is recommending

The majority of people who did the Montana “loophole” in California were always overextended yahoos trying to save 40k to look richer than they are. It was always illegal to do in CA.