Have just started exploring this credit I'm hitting the same headwinds reported by folks attempting the EA pc 3 credit from earlier years. The basic issue is you can't demonstrate the criteria without some kind of database covering, if not all, then at least several manufacturers. The apparent lack of comments after 2012 leads one to believe the industry still doesn't have the tools to facilitate comparisons and attempts at this credit have waned because of the level of effort required. Is that bird's eye view correct? Interestingly I contacted one source in this comment thread and he confirmed that although the equipment target efficiency for the credit was not demonstrated they gave him an A for effort and still got the credit.