Not sure they can do much at this point to not make the twice as expensive model S look bad.
The S P100D will look bad compared to the 3 Performance 0-60 in terms of bang for your buck. However, as long as the S continues to leave the ICErs it competes with in the dust it will be alright.
IMHO, at some point, there will be a major Model S "refresh" including a new interior so they can prepare to compete with the coming onslaught of large EV sedans from the likes of Benz, BMW, and Audi. They will probably introduce new tech into the S, also, just like the ICE guys do with their flagship before it "trickles down" later to the smaller vehicles. I expect we'll see a revised front dashboard with the Model 3-style single air vent on the S. The Model 3 makes that aspect look dated.
Now, I'm hoping that my Model 3 Performance will come with the "Bio-hazard defense mode" air filtration system that I love in my Model X - but am not sure if they have room for it so I don't expect it. Tesla just replaced my carbon filter as a "customer courtesy", along with several other items - it pays to get to know your service advisors and be a very nice customer! (I'm at 33,000 miles on VIN F00041X.)
I have mixed feelings about the initial lack of an air suspension. I love it on my X since it prevents me from ever running into a curb when I park with the GPS memory to automagically go to "High" level. (My car gets high wherever it parks.)
I'd love it on my Model 3 Perf for that reason. However, since I'm going to own the 3, I'm concerned about long-term issues after the warranty runs out... I don't know about Tesla's, but have read air suspensions have had issues with ICE's and they are very expensive to repair/replace. Therefore, I'm probably going to pull the trigger on day 1 and configure my Model 3 Perf with no regrets.
At a later point in time I expect the X will be "refreshed", too. Of course, at another unknown point in time, we will see the newest battery cell used in the Model 3 in the Models S and X, once Model 3 production is really humming along with the Gigafactory. They will want S/X range in the most expensive BEV configuration to significantly exceed 3 at all times.
note to self: Minimize this TMC window and stop obsessing over the P3D like you did over the X P90D so you can get back to work!!!