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Why not subsidize by increasing the tax credit for consumers? Domestic companies that choose to turn that margin into profit, rather than supplement R&D costs, deserve to fail.
Once the factories come online and there's domestic product to buy, that will probably become an important component of the strategy to bring manufacturing back home.
On the other hand, tax credits don't benefit everyone who might want to buy an EV. For example, government agencies like the USPS would save nothing on the taxes they don't pay, but they would benefit from lower prices brought about through economies of scale in domestic manufacturing. Non-profit 501(c)(3) and not-for-profit 501(d) corporations likewise find tax credits to be unhelpful.
There is already domestic product to buy though, why wait for these specific factories?