I was at the Model X delivery event and took a test ride in the car. The driver was careful to point out Tesla has put a lot of effort into the audio system based on feedback from Model S owners. I sat in the 2nd row and was very impressed with the audio system during the brief ride. The volume level was fairly low, but my quick impression was the system had nice clarity, solid bass and a nice soundstage, even from my 2nd row driver side seat position. It will be interesting to see how the system sounds once I can audition it more closely, use material I'm familiar with and move around to different seating positions. But if my first impressions hold up, the Model X sound system should be a nice upgrade from the Ultra High Fidelity system offered in the Model S.