From my sense of what those who are getting their car out of sequence, the injury does not seem to be monetary. I don't think the solution needs to be monetary. Obviously, first and foremost, Tesla just needs to deliver a car that beats expectations and they are most of the way there.
I get wall2's concept about the "special line" not feeling very special for the out of sequence sigs.
Here's a low cost option for Tesla. They could throw a large party at the factory and invite all sigs who's cars are delayed beyond a defined window or beyond a specific range of out of order-ness of sequence. Elon's at the party, makes a point to meet and thank each. Each said sig gets their updated lighted visors (the ones that were going to be replaced anyway) signed by Elon as a way to make their car special. Those delayed sigs who are not able to make the party get their signed visors in the mail, and a phone call from Elon. This is low cost, shouldn't offend other reservation holders, and I would think would restore the nice feeling of having been in the special (or "we believe in Tesla enough to put up half the cost of the car up front") line.