Just wanted to share my little observation for those who are curious, interested, or whatever reason. I recently purchased the Model S 70D, received it a few days ago but have to bring it back to service due to an Airbag Warning Light, they gave me a loaner P85+ to use. Other are welcome to can share their feedback. My Car Model S 70D * Premium Package * Pano Roof * Deep Metallic Blue Loaner Model S P85+ * Premium Sound Upgrade * Multi Color Red * Pano Roof * Carbon Fiber Spoiler * 21" Tires Driving The first thing I noticed was road noise / engine noise. The 70D was extremely quiet, i can barely hear the high pitch sound of the engine. The P85+ at speed above 60 - 80, I do hear a fairly distinct engine roar. Initially I thought it was the truck next to me on the highway, but it was noticeable the entire 30+ miles trip. The regenerative brakes on the 70D feel more hard. When releasing the gas on the 70D, the vehicle slow down quicker and often a bit jolt for those who are not familiar with this braking style. On the P85+, it is less. It slow down not as quick and I was able to cruise a bit further. I checked the setting and they both have it enabled. The P85+ acceleration didn't seem a lot better than the 70D, must be me. The P85+ came with the high/low suspension, i left it at standard height. I think the 70D handles a bit better due to the dual motors, I get a better response when changing lane. but again that's just me. Sound I used five songs to test between the two vehicles. Blackeyes Peas - The Time Bruno Mars - I want to marry you Celine Dion - I drove all night Shania Twain - From This Moment Frank Sinatra - Fly me To the moon Listened via Slacker Radio set to BEST and via my iPhone Bluetooth those song. The 70D I stuck with the standard sound. Out of the box, it is extremely flat and weak. I would go to the extent of horrible. After adjustment on the TONE to max BASS (+14), Treble (+12.5), and mid (+4.5), it actually sound not too bad. Much better than my stock Lexus GS 350. The P85+ has the premium sound system. I checked and Dolby is turned off like most here have suggested. Tone setting are Bass (+14), Treble (+12.5) and mid (+4.5). The music does sound a bit better on the P85+. A little deeper bass, nice thump I was looking for. But for the additional price of $2500 to upgrade to this, hands down it is not worth one bit. I am glad I didn't upgrade this in the 70D as the sound isn't that much better to warrant the price differences. For under $1000, I would consider or think about it. Others The P85+ is a single engine so you get that extra space in the Frunk Both cars have the same next gen front seat The P85+ didn't have the alcantara lining, so it was all leather around, including the dash and headliner. The P85+ Steering controls is different than 70D. Like the cruise control location is on top in the P85+ where as it is at the bottom on the 70D. The P85+ came with the front center console. After using I am debating if it is worth it or not the $650.00 it cost. It does make the vehicle a bit better looking, or look more like typical vehicle where the center isn't so empty. The P85+ didn't get the LTE upgrade. It was still 3G connection. Would love to hear what other thinks, especially those who have the P85+ or other models, how it compare with 70D. EDIT: 9:30PM Took the P85+ on a little trip out to the Rancho Cucamunga Supercharger and had dinner out there. Man, that car is noisy. I think it is more because of the 21" Tires than the motors, but it is noisy. Steering is the same as 70D, nothing difference in the driving style I don't think. While driving this, all I think of is a clip of George Carlin stand up comedy where he was telling a story about someone talking to him and all he could think is "Shut the F up..." Its only noisy on the freeway. On local street and speed under 60, it is fine. Once you hit that highway and speed exceed 60, noisy! Charged to 90% gave me 231 miles. Not to bad for a P85+ which already has 15k miles on it. I am glad I didn't go with the light color interior, i can see the dirty worn out spot on the leathers.