I have an X and have driven several model S. I would take the X over the S without blinking. The added utility of 6/7 seats, ability to tow, extra head room, BigSky windshield, cooled seats, falcon wing doors etc are all factors in favor of the X. The S has more cargo room if you need to fold down the seats and haul something large.
If you find yourself in the Clearwater area, you are welcome to come see my X.
I've been thinking about switching my S to an X but I think you may be a bit bias on the pro's vs con's lol.
The utility of 6/7 seats really only applies to those with large families, you can tow with the S up to 2,000 with a cheap upgrade, extra head room in the X is nice, BigSky windshield is nice but not convinced it's better than a panoramic roof that can open, cooled seats a nice plus for the X, don't forget about LED headlights are nicer on X, better cabin filtration on the X, falcon wing doors can be considered a liability by some (especially those that would rarely if ever put kids in the third row), like you said the S has better larger cargo and you can sleep in the back which you can't do in the X, the S has better acceleration, the S has better range, the S is cheaper, the S is lighter which means it will handle slightly better and wear out tires slightly less quickly, the S is generally considered better looking and insurance is higher on the X.
The X is a different kind of car of course, but isn't automatically better by only listing it's pro's versus the S and not any con's.