I don’t have a P but I have a 2021 LR with AB and am ready to upgrade in December. A bunch of reasons for me: some applicable to all, some personal to me.
1. Suspension changes is #1 for me. My current M3 is such a harsh ride. It’s brutal (and I’m not certain shelling out $$$ for aftermarket would actually fix it). The reviews all say the suspension is 1000x better in the new Highland refresh. Plus the added active suspension in the P trim too. My wife’s Lexus GX is a damn SUV and drives like butter over bumps and holes in the road. Would love that for my own daily driver. I’ll test drive myself just to make sure though.
2. All other Highland upgrades. The whole car seems new. More comfortable seats and vented seats for example, which is a big deal in the south. This seems like the Model 3 Tesla had hoped to make one day 6 years ago.
3. Build quality seems better all around. Minor things pop out also like dual motored trunk arms vs a single motored one for example.
3. Added bonus of a $7,500 tax credit is just too good of a deal to pass up also. Who knows how long that tax credit will be around anyways (and if my wife and I eclipse the AGI cap) with how quickly things change in US politics. The car is $49,130 out the door price. Insanely cheap IMO.
4. I used to drive a lot of miles to work so I’m already out of warranty (50k) on my current M3, but my new job is like next to my house so I’d love to be able to own a car for awhile without putting a lot of miles on it every year and still be in warranty.