For us (wife and I) it finally puts the finishing touch on what we think of as our perfect car. Having a fully vegan interior in our vehicle is more validation that animal leather is just not necessary - and for political, identity, and vanity reasons, that is important to us.
It cost $600 to swap and if that had been an option when we ordered the vehicle in 2018, I would have had no problem paying that much more for it, so it didn't bother me now. Some people like spoilers and chrome deletes, I like no dead cow hide to have to grope for 10k miles a year.
One thing the Tesla SC guy mentioned was that he wanted me to be sure I knew that if there ever was a firmware update to the car to enable a heated steering wheel, that this new wheel would not support it. He was clear he had no knowledge that this would ever be something that could or would happen - and I don't think the leather wheel has any heating elements in it, but thought it was interesting anyway.