Regarding the price for the updated M3P, I think Tesla will try to optimize overall profits. Assuming that the various speculations end up being true and it has improved acceleration and handling, different seats and interior trim, and different nose and rear spoiler treatments, Tesla will initially be able to get more than $60k each for the new car, so I'd guess they'll price it somewhat less than the Ioniq 5N, say $60k, but make all the initial production a special edition, similar to what they're doing with the Cybertruck Foundation Series. Call it the "Ludicrous" edition and toss in a couple of minimal cost extras like enhanced auto pilot and floor mats, and price it at $70k. Once the initial demand dies down, start selling the regular variants at $60k.
If it's eligible for the tax credit (American made batteries), there's no way they'll price it under $55k initially, because that would just cannibalize LR sales, and they wouldn't have enough American made 2170 cells anyway to supply the demand for M3Ps. Hopefully at some point, they'll be able to get enough American made batteries, and all the Model 3s will be eligible for the tax rebate. At that point, it would make a lot of sense to lower the M3P price to $55k, assuming they can produce enought to satisfy the demand. Tesla has been pretty consistent in pricing its cars to sell for as much as possible at the quantities that they can produce.