When you take into account more realistic fuel efficiency, cold weather, battery degradation (after a few years), and the fact that you don't charge to 100% or drive until 0% you are going to wish your SR+ had more range when you need to drive more than 180 km per day.
So how often do you drive more than 180km in 1 day?
If you drive 200km/day frequently, then you are definitely going to regret not getting the LR. But if most days you drive 20km, and you only only go on road trips a handful of times per year then the SR+ is the obvious choice. $17K is a lot just to avoid spending a few extra minutes charging once a year on your annual road trip.
I drive my Model 3 long distances enough that I am glad I have the LR, and wish they had an option for an even bigger battery. But for many people, especially people with another car they can use on road trips, the SR+ has more than enough range.