I am in the group that are going with the 19" wheels. I'm not sure if the 21" wheels are worth the $3500 and I'm also thinking that there might be some really cool wheels coming out or are out now that will make the model s look awesome, possible way better than the 21" OEM do. Maybe use a staggered offset like M3's/ AMG etc. I could see the right wheel set really making this car have a whole new/better look. I would love to hear your ideas of wheels. Here is one that I saw on tire rack that might look cool especially on a black model s.