You're talking MCU1->MCU2 retrofit? Not even close.
I've said it a few times already... for the foreseeable future, no MCU2 retrofit will even be possible due to the number of changes to the car's internals (IC, wiring harnesses, etc). Maybe a few years down the road Tesla might develop a drop-in MCU upgrade for MCU1 cars, but that is way off. And even when that happens, it's not going to be a $500 upgrade like the LTE radio which was just a daughterboard swap on the MCU.
What about adding in an additional computational unit in the form of a tablet?
I'm not even sure $500 would cover infrastructure costs today to swap out even just a motherboard? They are not selling HEPA or tow kit retrofits anymore on the site.
First option was $500 for $50 part (if that). Tow kit is probably 66% or more margin not counting labor and other infrastructure.