Okay so this is weird - my 2016 S with leather next-gens and the base sound system has quite noticeably better sound than my 2017 S with the premium audio system and the perforated premium seats. The difference is quite dramatic - the 2016 with base audio has a larger soundstage and I have a hard time isolating the speakers. The premium audio in the 2017 has a tiny sound stage and no matter what I do the sound seems to be coming from the front dash. Before you say I'm nuts - FWIW although I am no sound engineer I have been into home theater as a hobby for many years, and I have a dedicated blacked out room devoted to a front projection system. Over the years I have tinkered with the room and acoustically treated it with both diffusion and absorption according to some basic acoustic principles. It's my understanding that most music is mixed with engineers expecting a certain amount of diffusion/reflection to be present in the listening space and to help contribute to the perception of ambience and space. Therefore the usual idea in a room is NOT to overly treat it with only absorptive panels but to also add diffusive panels. It seemed quite counterintuitive to me that my premium audio system would sound worse than my base audio system (except for more bass - clearly present in the premium system). Except for the fact that my 2016 seats are very taught, firm, solid leather next-gen seats which might well reflect a significantly higher amount of acoustic energy - vs my 2017 perforated seats that are much softer. If you over-deaden a room you collapse the soundstage and isolate the speakers - which is exactly what is happening in my 2017. The S cabin is quite small and the seats occupy a significant fraction of the surface area. I'm nuts? You agree? Anyone else notice this?