I previously owned an LR (autopilot , no FSD), switched to SR+ (with rebate, with autopilot/FSD).
My daily commute is 80km. I don't do any long road trips (max, MTL or Niagara). I charge to 90% daily at home (347km) meaning I can go to work and come back approx. 4 times. Worst case (winter), assume 50% battery capacity (193km), I'm still looking at ~2.5 round trips daily.
For the 15k difference, IMO it's not worth the LR.
Honestly, I wish they never introduced the rebate, as I was happy paying the ~9k premium for the LR as its always "nice to have" the extra range however at ~15k, it becomes very hard to justify.
Driving wise - I could not see a difference in 5.3 seconds to 5.6.
Rear heated seats - My kids can tough it out.
Satellite maps - Never use it
Streaming Music - I use spotify
Browser - FSD + Iphone (... I kid)
The biggest thing I noticed was the lack of floor mats and USB cables and in some cases the NEMA 14-50 (which was included for me).
I used the savings towards FSD which I now use religiously on my daily commute.
Just my opinion, not trying to *sugar* on those who NEED the LR.