I had an accident in late May, after driving my 60kwh model S for 3 months. Yesterday, July 8, I picked up a replacement Performance 85 after learning that my car was going to be a total loss. I'm not going to compare the two different configurations, the 85P is obviously faster and has aesthetic differences in the interior. I've noticed a quite a few changes as the product line has matured from VIN 4768 to 13605. I got the 85P and asked for a downgrade to 19" wheels. Driving Dynamics: The 60kwh seemed to push me directly into my seat when I accelerated. The P85 has so much torque that it feels as if the front of the car "lifts" when accelerating from a stop. While the P85 is faster and more powerful. I prefer the feeling of the 60. Perhaps the suspension of the Performance Plus provides more forces directed in a more horizontal vector. The obvious: No Fog Lights No spring loaded ridges in the cup holders Subtle changes: The handles that lift up the rear trunk storage cover are of a different design The carpet of the "yacht floor" is more plush in the earlier model. The inserts in the floor of the rear hatch were chrome in the earlier model Improvements with maturation of the production line: Absolutely no Pano roof squeak at all now. My previous one had creaking which I was eventually going to get fixed The door handles feel a little different now. There is a spring loaded feel during the last millimeter or two of travel when pulling on them. I know that they had a redesign Cabin wind noise on the freeway had decreased a lot. 4768 must have had an imperfect seal somewhere No high pitched balloon like "squeeee" sound from the motor/inverter area during acceleration. I understand that this sometimes develops after a few thousand miles. More of a low powerful sound from the motor during spirited acceleration (almost certainly a P85 thing) Body panels, particularly in the front between bumper, fender and frunk are much more tightly put together and aligned better. The passenger door seems to close well on the first try, every try. Room for improvement: The final detail is not up to the standards of what one would expect when purchasing a high end automobile. The tires look black, shiny and wet but the clear coat is in need of correction and the windshield looks like it was cleaned hastily. There are holograms, streaks and swirls galore on the finish. A lot of white polishing dust caught in the seams. Maybe this was a function of a rushed final prep to get my car to me. I'm going to have to put in some elbow grease. I used Glare Professional on my last car with great satisfaction. The body repair manager told me that he swears by Zymol cleaner wax. One thing that I'm not going to be reimbursed for after an accident is the hours of effort spent on the finish of the last car.