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All the responses have been extremely informative and helpful - thank you everyone! I'm going to ask the dealer for a battery SOH as suggested by a few people here, and assuming everything looks okay, I'll likely go forward with it!

Hey everyone! I'm hoping someone can help me out here -- so basically there's a 2021 4S with pretty solid specs, andit's CPO, but the only issue is that it's got 45 000 miles on it (70 000 km). I'm located in Canada, where the new luxury car tax has kept prices of used Taycans quite high...