Personally, I must say I very much like what they have done. Let me explain......
I haven't bought mine yet - was waiting for parking sensors etc, but I am THRILLED about the new level of customization. It all comes down to getting the car I want, not the car I have to get......
For instance, I want the alcantara and the performance seats... previously in order to get that I was forced to also buy the P85 when really I wanted the S85 (just don't need the extra performance or the price to boot)
so my car the way I want it is now 93750 after tax credit, when previously it was 103ish (can't go back to check....)
My car will be:
S85
standard wheels,
no pano roof,
tech,
lighting,
parking,
air suspension,
leather performance seats,
sound upgrade,
leather dash,
alcantara,
rear seats,
fog lamps,
in black with obeche Matt ,
To get this combo before was more money. Simply put because I was forced to get things I didn't want in order to have the ones I did.
you have to look at the car you want not just add up everything. I also think many might be happy to be able to get the performance of the P85 CHEAPER than before by not having to get all the previous options? It's all really a matter of individual priorities.