https://www.roadandtrack.com/news/a39481699/what-happens-if-mercedes-drivepilot-causes-a-crash/
"Mercedes will accept full legal responsibility for the vehicle whenever Drive Pilot is active."
It will only activate if all the conditions are met, but not clear on how long the driver has to take over on deactivation before they stop accepting liability...
The higher rate gets charged only on the portion above the threshold. So with those rates someone earning 192k pays ($191k * .24) + ($1k * .32) = $46,100 not ($192k * .32) = $61,400.
Where you can be worse off earning more is if it puts you over a threshold for some social services (food stamps for example) with a hard cutoff rather than progressively lower benefits.