Build quality.
Materials quality.
Feature content like massaging seats, extending thigh support, HUD, ambient lighting.
Customer support.
Build quality.
*German cars are built to fail at specific intervals so you go back in for service after 4 years, 50k miles. I can confirm this with past new purchases of a MB clk500, BMW X5 2nd gen, e46 3 series...
Materials quality.
*MB has high end material quality in massive amounts (plus lots of cheap painted chrome bits, yuk) but once again built to fail at specific intervals, this drives revenue for them in service for the dealerships, since this is how their business model works. MB makes no money on the sale of the cars, but on the service of the life of the vehicle.
Feature content like massaging seats, extending thigh support, HUD, ambient lighting.
*Every one of the features you mention goes against the mission, Tesla is not building fluff cars, they are building streamlined well put together (with improving build quality with constant improvement in the manufacturing process, and modular components which are backwards compatible and will be able to be upgraded/swapped out in the future when issues arise.this is intentionally done and strategic). The advantage here is that there is MUCH LESS TO BREAK in the fluff areas of the car over time. Less buttons that melt, less trim that chips, less things to get charged for. That's why I never owned one of my German cars past 5-6 years/100k miles. It's a known thing. In addition, all that fluff adds weight, and completely goes against the mission and efficiency of the vehicle. Once the world has advanced and many folks own EV's and Tesla gets to massive scale with massive gains in electric efficiency where it no longer matters, then it might be ok to start adding in fluff to satisfy the elite.
Customer support
*at the expense of the now dinosaur aged legacy, so the dealerships can continue to exist and profit as the middle man, so the OEM's can continue selling parts for years, so the unions can continue to profit especially at the top, but yes I agree, currently they have a massive edge. However keep in mind the Tesla is in the midst of changing the game in this regards as well. Deploying mobile techs to client sites is just ramping as a service, their aim is to handle all aspects of the insurance/service business in-house. True vertical integration, with growing pains...so set your expectations properly and profit.