They have done that before. My P85D was to have Sport Seats, but came with ordinary ones. When the Sport Seats finally arrived they swapped them out. Of course my P85D was built in December 2014. in 2021 they probably don't want to do that any more. Really, if they delivered mine with 21's I'd take them, just swap then out for 19 or 20 aftermarket wheels ASAP. Who knows, somebody might even buy the arachnids. I sold my Model 3P's 20" for what my aftermarket wheels and tries cost. That could happen again.
Anyway I'd really like to have the choice! I still have zero date, not even a range. The constant phone calls begging me to switch from a Plaid+ in order to have June delivery seem just a fantasy now.