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I am proposing legislation this year that will mandate that out-of-state SPCN that are re- registered in California meet emission standards of the year of the build. In short we are closing down this possible loop hole. Goal is for all SPCN to be treated equally regardless of where they were originally built or registered.
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As long as all the taxes are paid on the full purchase price, I really don't see what the big deal is, considering it's for such a small number of cars. It seems more and more states (with the exception of the Peoples Republik of Kalifornia) have something like the SEMA plan where vehicles are titled as the year they represent. Why California is fighting this is beyond me... it's got bigger fish to fry.