I would say the S-Class trumps the Model S in terms of safety. I know people like to tout the "5.4 stars" (whatever that means) that the Model S got, but the Benz actively avoids accidents. It also does all it can to mitigate accidents and injury. For instance, when you close the rear doors, the rear buckles extend. May not seem like much, but most people in China (the only car market on earth larger than ours) don't wear rear belts, and most Chinese buyers than can afford an S-Class are driven. This small thing will save lives. Another example, in the event of a rear collision, the S-Class cinches all the seat belts, vents the windows and locks up the brakes (turns out it's safer to let the crash structure absorb the full impact rather than having the car move forward -- counterintuitive but apparently true). The S-Class also has radar cruise that can not only fully brake the car, but can choose how it brakes based on if it's looking at a car or a person. If the car thinks it's going to hit a person, it goes into a full panic stop mode.
Anyhow, the Tesla isn't safer.
Your other points are all true, though you left out that the Mercedes is nicer to drive, has better seats, is built better (a few things didn't make the video but that red car I drove was glitchy) and apples to apples is just plain more desirable, a HUGE factor when it comes to car purchasing, especially at the $125K price point, where people are buying things they certainly don't need.
One story -- at the beginning of the video we had both cars parked in the garage for my stand up introduction. Just before were started filming there were four guys in their 20s in the garage just before we started filming. You'd think that "the kids" would all be geeking out over the Tesla, but in fact three of them wouldn't get out of the S-Class. The interior is that good.