Agreed, the 14k would have been great on a base model 3, which is not 'that' much more expensive than a loaded leaf, and on par with a Bolt. But the sales/rebate from last year are based off the models available.
The folks who were able to get the rebate on the RWD LR are paying a lot more than SR base model 3, which is still ETA *sometime* in 2019? But the way I look at it, effectively the rebate for the RWD LR 'bought' the LR battery and PUP interior for 'free', so you still got something useful for the rebate
I also would have gone with the SR + rebate if it were in the cards as I really dont need all the range on the AWD. As it is I'll likely only need to charge once/week once the temps get warmer again. I love the performance of the AWD, but heck, if I could do it all over again and take a RWD LR/MR/SR + rebate and have a 'slower' car, I'd do it in a heartbeat since the times I really punch the AWD are quite rare and its usually just to put the Tesla smile on whomever I'm giving a test drive to