You are correct, and the exact definition/requirement has changed a few times. But many (most?) EVs for sale in the US are eligible. The vehicles themselves are assembled in the US, the big sticking point was the battery. It's something that gets buried in the details rather than advertised at the top. I can confirm the Chevy Bolt is advertised at ~$35k, but in the details you can see that it's eligible for the rebate, effectively bringing it down to ~$27.5k.
A detail to confirm when shopping, but one that is common.
Here's why I don't buy it- Toyota is still hyping hydrogen as the next gen fuel option. They barely have a BEV option, despite having a 15-year lead on electric drivetrains.
They're betting hard that BEVs are a small market.