A friend of mine got a CPO Signature Red Model S.
New 21" tires.
New warranty (another 4 years and 50,000 miles from mileage that was on the car)
Upgraded "D" pack with 271 rated miles (it is a Signature, so I am sure it originally came with an "A" pack
New motor and drive
Basically a "new" car.
No, it was not available for the $7,500 federal tax rebate
No, it did not have sensors and retractable mirrors
But still a heck of a deal....
If OP was patient, wanted to do a bit of research, and could hunt and telephone a bit, he might find a similar deal