Hmm.
BMW M3 starts at $64k.
Audi S4 Starts at $51k
MB C63 AMG Starts at $73k
Oddly, the three most likely reference targets for the 3PXXD aren't really that close together, but it's probably reasonable to guess Tesla will price to compete with them. Of course, none of them are sub 3 second, and none of them get $7500 tax credits...
Competition pricing is worthwhile to take a look at, but you also have to factor in price of hardware. A tricked out engine on an ICE is only gonna cost a few thousand more. A bigger battery will be $10k more in battery costs alone, then you have the cost of beefier suspension and stronger motors. Plus a modest software fee.
AWD is probably $4k (let's round to 5 for even numbers), so right off the bat, you're looking at ~$15k just to get to the point where you can tick the "performance" box. That's a $50k Model 3. Performance on the S has always added a
ton extra. Price bumps from one tier below performance to the P version have historically been $20k! Ludicrous is another $10k.
I'm going to be really generous and split those right down the middle for the Model 3. So performance would be a $10k add-on and Ludicrous $5k. That means you're looking at +$25k to get to PxxD and +$30k to get to PxxDL. That means the performance version would start around $60k, which is with zero other boxes checked.
I also am having a hard time believing they will halve the performance cost compared to the S. I get it, the car is half the cost, but upgrades will not be. This means my $60k estimate is on the low end for PxxD, which means $60-70k sounds about right.
When you add all the extra options on top of that... better seats, leather, better wheels, roof, premium package, sound, cold weather, smart air, autopilot, etc. you're looking at a lot more money. All those boxes add an extra $30k to Model S. Generously halving that means you're looking at $80k for fully loaded, and that is, again, a very generous estimate. You can probably add another $10k on top of that, maybe more. There you are, fully loaded Model 3 for $90k.
The pessimist (read: realist) in me says $100k+ for a loaded 3. The argument "but but this is what the competition costs!" is kinda ridiculous when you look at what will make a loaded 3 loaded. You can't magically cut costs. The only way they'd do that is to neuter functionality or eliminate options altogether. I don't see them doing either based on Tesla's sales model and the "near-loaded" cars they debuted at the reveal. So we pay the price.