I think the literal answer is that the PUP is not "worth it," at least not to me. But the hardest piece for me to give up would be the cold weather package. I use the heated steering wheel often in the cold weather (already used it once in the past few days as fall turns chilly here), and my elderly mother loves the heated rear seats when she rides there. Since I have lived here all my life and never had heated steering wheel before, i can live without it, but I would also worry about the lack of heated washer nozzles. (My previous several cars had heated washer nozzles, hoses and fluid tank as standard equipment, so it seems chintzy of Tesla to make us pay $5000 to get those features.)
The other overpriced package (not that you asked) is the autopilot, in my view. I feel no particular need for functionality beyond what AP1 provides, and to get that would cost a lot more than AP1 did when i bought it. between the two, that is $10,000 added to the price of the car -- a pretty big whack if one is only interested in a portion of what is in those option packages. Another reason to hang onto my 2015 car when the lease runs out, I think...