This comparison will be long, but hopefully someone will find it useful in their decision to getting a CPO vs new or inventory or whatnot. Back story: I was able to drive a P85+ as a loaner on a mini-road trip while the service center fixed some of the quality issues with my early 2016 90D. Below are the things the 2013 P85+ had: 1) Grey Leather seats 2) Sound Studio 3) Air suspension 4) 21 inch grey turbine rims 5) Michelin Pilot tires 6) Tech Packages 7) Folded Mirrors 8) Weather package Below for comparison is my early 2016 manufactured 90D car: 1) Grey Next Gen Seats 2) Regular Sound system 3) Air suspension 4) 19 inch slipstream rims 5) OEM GoodYear Eagle 6) Premium package 7) Weather package Note below are my reviews and it might sound biased towards my car, but I recommend those to try out both yourself to compare. A) Seats: I noticed that the old leather seats were definitely not as comfortable or supportive compared to next gen seats. This is after going on a mini road trip to really see the long term comfort of the seats. There are no sides back pads bolstering your back to keep you in place. Same goes for the front bottom pad of the seats. It curved too early to give support to your upper thighs. Also the seats are flatter, not bucket like compared the Next Gen Seats. I suspect the New Premium seats are probably even better, but I have not tried to compared to my car. ----> 2016 90D wins B) Sound Studio: The sounds system of the P85+ seems to be inferior to the regular sound system of my 90D. In the P85+, it sounded like the sound was coming mostly from the front windshield even though I switch the equalization to center. Sure the sound was clearer because it was closer to me, but it didn't sound as good compared to my regular sound system in my 90D. So they definitely improved the sound system compared to the old cars. I now understand why so many people were disappointed with the old sound studio system. I would be too if I paid that much for that crappy sound system. Now with the new Premium sounds system of the modern cars, I don't know, but it might be better than the standard sounds I assume. ----> 2016 90D wins C) Steering controls: This one might be because I am more use to my control stalk compared to the old, but Tesla did shift things around. The cruise/AP on my 90D is on the bottom below the turn signal stalk. In the P85+ the turn signal stalk was on the bottom and lower. It made activating the turn signal and cruise control more difficult. I eventually got use to it, but it was never normal. All my previous cars have been in the left side position while the P85+ was closer to the bottom. Personally I like my 90D control stalks better. They are in a more natural position compared to other cars I've owned. Finally the park/drive/reverse stalk seems cheaper quality compared to the 90D. ----> 2016 90D wins D) AWD vs RWD: I know this point will get a lot of flack from RWD owners, but it is what it is. My loaner period was during a rainstorm so I was able to test the limits of the tire tractions. On my AWD, I would never get slippage on wet even near full open throttle. On the P85+, I was get slippage almost right away with any spirited acceleration. Luckily Tesla has great stability control so I was able to control the car during those moments. AWD is definitely better in wet weather. ----> 2016 90D wins E) Road Noise: This one might be subjective, but I think even if you factor in the wheels, it would not be that bad. I notice the cabin is significantly noisier at higher speeds compared to my 90D. The sounds comes from both the wind and road. The road might be attributed to the 21 turbine rims and the Michelin tires, but the wind is definitely not. I suspect the P85+ is not as sealed as my 90D. ----> 2016 90D wins F) Motor Noise: This is where the P85+ sort have win. The motor of the P85+ is quieter and this is because it is in the rear and I am sitting in the front. If I were to sit back there, I would hear the motor whine too. However comparing apples to apples. I would hear the front motor whine on my 90D under acceleration. However, under hard acceleration, I would hear a louder motor whine at 40mph+ in the P85+ compared to my 90D. So it's a toss up. It is quieter if you are smoothly accelerating. But it would be noisier if you do hard acceleration pass 40mph. ----> Draw G) Frunk space: This one is a given win to the P85+. There was definitely more space in frunk compared to my 90D. But honestly I never use my frunk because of the cavernous space in the trunk. So for me this is really a moot point. I usually just use the Frunk as a show piece. ----> 2013 P85+ wins H) Supercharging: I don't have enough evidence of this, but I am sure you guys can find threads on this. I notice that my 90D would taper to around 100KW at 45% SOC. The P85+ was down to 70KW at the same SOC. The P85+ started at 105KW charging but quickly tapered to the 60KW level during the charged. I left when I was around 65% charge. But point is the new 90D definitely charge faster and recovers miles faster compared to the P85+ ----> 2016 90D wins I) Efficiency and Range: This one is probably obvious but the range of the 90D is definitely higher than the P85+. The car started at 225 at 90% and my 90D would get that range at 80% charge. Moreover, it does seems like the efficiency of my 90D is better than the P85+, but that might be due to the 21 inch rim and Michelin tires vs the 19 inch and Goodyear tires. On a similar trip, my 90D would get around 300Wh/mi. But the P85+ would get 330Wh/mi ----> 2016 90D wins J) Weather packages: It turns out not all weather packages are made equal. Just like the Sound studio of the old vs the premium sound of the new. I suspect it is the same here. The old weather packages didn't have the heated steering wheel. Mine did. ----> 2016 90D wins K) Overall build quality and finish: This one is a toss up, but I think it favors my 90D more. There were a few quality issues with my 90D, but I notice similar ones in the P85+. i.e. creaks and rattles. The SC was nice enough to fix those for me on my 90D. I do notice the materials are much better on the 90D compared to the P85+. The P85+ seems to have more plastic compared to my car. Also the lack of the center console made the center space really useless IMO. Sure you have a lot of space there with the Yacht, but all those things will be flying around when you do spirited acceleration. Overall because of the fit and finish of the 90D, I would give the 90D the win. ----> 2016 90D wins L) Issues: I am not sure if this is because of the old cars quality issues compared to the new. But my service loaner had a bad driver door handle. I could not open the door from the outside. I would have to open the back or passenger doors and open the driver doors from the inside. The auto-liftgate also was making grinding noises when opening and closing compared to my 90D. Again it might be because of the age of the car. But those are the little things. Maybe my 90D would exhibit these problems when it ages, but I am hoping they have made the later car with better reliability track. ----> 2016 90D wins M) Price: I don't know how much Tesla would sell this P85+ CPO, but I suspect it would be lower than my car. ----> 2013 P85+ wins Overall IMO, I am happy I didn't snag a 2012-2014 CPO even at around $55K price. Because I got my car during the last quarter clearance run, I was able to get my car for around $25K more than the CPO after factoring tax credits. Considering most people who buy CPO are looking for the long run, I would happy pay that $25K for all the pros of my 2016 90D. Now if you never experienced a Tesla before, I am sure the CPO would feel light years ahead of all the ICE cars you are replacing. But now that I have experienced a more refined Model S, I will surely NOT buy a 2012-2014 CPOs... unless they are going for low $40K for the 85s.