P+ - Nope, car is too heavy, will never handle as good as a regular sports car for a $7000 upgrade in suspension parts i expect better handling than a GTR,
Carbon spoiler - at $1600CAD lol no (its double sided tape, maybe on a civic but not on a sport sedan)
HPWC - i would get this if i traveled lots so i had both the mobile and HPWC, but since i dont i didnt.
Tech Pack - yes (need led DRL, home link, the others wasnt priority to me)
Air suspension - i have it, maybe useful for winter, not worth $2500 extra
parking sensors - all i wanted was the rear view camera with parking lines, i dont think you need both sensors and the camera but im not sure how tight you have to park.
Fogs - these should be included by default, it gets really foggy sometimes where i am but if i were to get them i would get Amber ones
sound package - sound is a joke in this car, spend your less on a better aftermarket system
leather trim - nope, it doesnt do anything useful, and most people wont even notice
headliner - only if it was included, its nice but not needed
rear seats - only if you have 5 kids
interior lighting - useless, the led's are so dim it doesnt help, the trunk lights are also useless, they should of used high powered CREE LEDs
subzero package - should of been included, its needed where i am, wasnt an option at time of purchase
parcel shelf - complete rip off, its like the worst craftsmanship, mines peeling apart because the glue is crap, but its needed
tire upgrade - No, get better tires from tire rack
paint armor - DO NOT GET THIS, it doesn't even cover the front fenders, get aftermarket nano fusion or xpel ultimate (or some time of self healing protection for CHEAPER)
pano roof - its loud and noisey but my last car had it so i got it, not at $1600 it was hard to swallow becuase the design is bad, definitely not worth $2800
any of the wheels - go aftermarket, its simply not worth the price, i have the 21" and they are $5000! IMO 20" with good tires is probably the best combination
paint - the multi coat is worth it, i got regular black, the clear coat isnt as tough as it should be, you really hvae to be careful.
seats - havent seen textile yet, the leather is okay but not perforated, the performance seats use more cheaper synthetic materials, i have no idea why it costs more. if you have the time, get the cheap textile seats, and re-upolster with aftermarket to high quality perforated leather and ultra suede.
the carbon fiber looks nice for interior but for $900 extra? no,
i realize this whole post is negative but its my honest opinion, the upgrades simply are too expensive for what they are or have major defects in the design.
if the car was $100K USD with every option except performance+ it would be worth it (because the M5 has more than the options listed and is cheaper with more power and faster acceleration)
EDIT: i dont think you should consider resale value, on $100K car, there wont be any.... you will loose tens of thousands of dollars just in the first year, you will never recoup any of the money