If I were to put an order of importance for features...
Handling - Jag NOT EVEN CLOSE. The X is a boat. The Jag is lithe. Not quite up there with a Model 3 Performance, but certainly better than the Model S.
Comfort - Jag - seat design + driving position + way quiet + a regular windshield/less sun in my eyes + leather/not vinyl + heating/cooling seats
Acceleration - Jag - but it's not a big difference. Both have more than enough acceleration. I'll floor it for fun or passing, but when merging, it's already overkill. More power just = more trouble, and there's already plenty of trouble here.
Efficiency - Tesla - clear win here. However, when I need to drive over 200 miles in a day more than twice a year, I'll kill myself. That said, at 76MPGe, the Jag is wonderfully efficient compared to ICE. We also have lots of solar panels, so no guilt here.
Practicality - Tie (X is bigger, can seat 7, and can tow, but the FW doors are moronic. I'd have bought a P100D X three years ago if it weren't for the FWD. X is uncomfortably big for twisty roads.)
Style - Jag - The Jag is nice but the X is a jelly bean on wheels. The FW doors have transitions from cool to douchey. The Tesla interior in white looks super cool but doesn't wear well at all. Jag interior is gorgeous.
Infotainment - Tesla - Their interface is better. The big screen is an eyesore, though. I expect the Jag to improve with OTA updates.
Going to a 100D or P100D only pushes one category into Tesla's court, acceleration. The rest stay in jag's court.
I have driven every Tesla but the roadster. I have never managed to make myself buy one. I do own Powerwalls, so I'm no hater.
I cross posted this on an i pace forum.
Seeing the recent posts, I see the comments on fast charging. In 5 years of EV ownership, I've fast charged zero times. Zero. That's a Spark EV and a Fiat 500e. I have charged the car at non-home 240V chargers maybe 20 times. I've needed to do that exactly zero times. Why? I know how far I'm going to drive in a day. If I need to go farther, I take another car. In the next couple years, we'll have two EVs and one ICE. For those long distance days, we'll fly. OK, OK, we'll take the ICE. Nah. We'll fly. Heh.