[SABR42]

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Am I missing something or is there some incentive for the following year to finish this year at supernova?(other than having the first month of next year as a SN)

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Once you reach Supernova, you maintain that status for the entire next year.

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I'm 99% sure you're wrong.

When you reach supernova, you are a supernova for the rest of THAT year.

Next year, you will maintain that status as long as you get 10K VPP per month, and you are given two "free months." Once you pass 100K VPP's for the year, you are supernova for the rest of the year again, and the cycle begins.