As there is a slight difference between mileage of a new 70 vs a CPO 85, the 70 would be the better value.
Any pre-owned 85 battery pack will have some amount of degradation, so it is less than 25 miles (240 miles NEW vs 265 miles with some amount of mileage loss) difference.
Should you go with the NEW 70: As far as the Next-Gen front seats, it is a slight cost increase if you intend to have black leather seats.
If you intend to have either tan or grey leather, they are ONLY available in Next-Gen.
Either of the cars are plenty quick for daily driving.
If you get the 70 (or 70D), you can outfit the car exactly as you wish, paint color and wheels that you prefer, etc.
One more purchasing Option you might consider looking into: check if you might get a Inventory car with a bit of mileage.
There is still a bit additional savings, you are still eligible for the Federal Tax Rebate ($7,500) and the CA Tax incentive since the car would not have been registered/titled, warranty is started when you get the car.
Best time to look for the Service Cars is near end of a quarter, as TM is trying to get cars into owner's hands, and they are more inclined to offer a better financial deal.
Have your financing worked out ahead of time so that when the right car comes, you can hop on it.
Really a pain to do all the leg work, find a car and then have one slip away because your financing wasn't in place.