If we're taking the "Model 3 Group 1" as an example of Model 3 retrofits starting, it does match up with prioritizing earlier VINs, here 004xxx, as opposed to starting from the newest cars built this year.
While the "Model S and Model X Group 1" was first reported back in September with an April 2018 build date. 2017 Q4 was around hardware 2.5 was introduced and had 28k S/X deliveries, and 2018 Q1 had 22k S/X, so maybe "Group 1" includes 50k-75k VINs. Although with those sizes, S/X Group 2 could be the remainder of 2018 S/X and early 2019 S/X VINs; whereas Model 3 delivered that many in various quarters, so there could be many more Groups.
And for those even earlier with MCU1/HW2.0, looks like Tesla is still figuring out what to do.
Although some people seem to have suggested those vehicles will get MCU upgraded as part of the FSD retrofit.
Have there been any reports of Mobile Service completing a FSD computer upgrade?