Is it a late 2014 with tech package? Primarily, does it have AP1? If yes, then that's a no brainer. AP is a life changing difference. If not, I'll say just go with what you like and maybe consider the cost difference. Not much difference with + for me at least.
The miles are a moot point unless the lower Mile one has a drive unit issue hence the lower miles. When you drive them come to a complete stop all radio and heater/ac off windows up and floor it. Listen for a milling noise which will be noticeably different than the regular sound the drive unit will make. Remember, which ever one you choose you will still have 8 year unlimited mileage warranty on drive unit and battery so if there is an issue tesla should replace it at no cost.
Thanks for the tip. The P85+ had a different milling noise. It did not sound right. I end up picking the regular P85 it has a smoother drive and overall the saving of 12k made a difference.
Thank you all for the advice.