Again, a few felt strips makes a world of difference. Tesla should get better in this area, but they are about on par with a slew of luxury marquees. The actual materials and plastics are actually not that different. Matter of fact, Daimler and Tesla share the same tier 2 supplier for the interior door panels. I'm not sure about the dash supplier, I think it is the same one.
True, there are more adjustable options in the top of the line seats and I prefer the head rests in some of the other vehicles. The Model S is closer to the mid-range of luxury vehicles, like the E class rather than the top of the line vehicles in that regard.
I actually sat in an XC90 and played with that cylinder and the rest of the controls. It was gimmicky and completely superfluous in a Tesla. And the picture you linked to is exactly the carve out I talked about - the Volvo XC90 Excellence variant. That has the front seat ottoman and the rear executive seats. Very nice. Also, not a fan of the transmission tunnel. The Bowers & Wilkins speaker system option ought to be fantastic though. But it's a relatively small subset of buyers looking for a $100k+ 4 seater where the right rear seat is the #1 seat, rather than the driver's seat. Tesla does not yet address that market.
However, just because Tesla doesn't address what is essentially the limo market doesn't mean that Tesla's Model S/X interiors are trash and are basically equivalent to the BMW 3 series. That's not true at all. I will say that whomever at Tesla did the executive rear seats either had no idea what they were doing or were given the wrong marching orders and budget. Tesla should definitely address the 4 seat luxury market for the Model X... an area I hope the new hire from Volvo really make a difference.
Now, I don't expect the Model 3 to have a fantastic interior. For example, Bolt's interior seems definitely much worse than its Buick Encore cousin that starts at $24k. The expense went into the drivetrain. I suspect the Model 3 is going to be similar in many respects... the major expense went into the drivetrain, vehicle dynamics, charging network, and vehicle electronics. It does seem that Tesla might be leaving money on the table if they don't come up with some nice internal furnishings for lots of additional money, especially if autonomy comes sooner rather than later.
Again, the distance from a Model S/X from many of its competitors is aesthetic choice, not materials difference. The exception is the limo-like versions, and Tesla will need to address that.
