Sure it makes sense with the heated wheels and rear seats. But aren't the lights all different shapes per model, so they'd have to do some tooling and production setup to produce a Model X matrix headlight, even if it can share internal components with other models. Then those internal components are more expensive than the existing projectors/reflectors. I just struggle to see how setting up for and making Model X matrix headlights could be a cost saving compared to just continuing with the current lights, if they never plan to use the matrix tech. But I'm not the Tesla accountant!
Also, if it's really happening, I doubt it'll be that soon anyway. From what I read on the US side, the recent 'approval' of active/matrix headlights, which would presumably be the catalyst for them actually wanting to bother with them, was only really approval to start writing some technical regulations for how they would be implemented. So still not likely to be actually in operation anytime soon.