A) when I took car in for annual service, there WERE hardware upgrades done… lift gate trough trim upgrade, rear window regulator reinforcement clip, front bumper carrier bolt, rear axle nut washer. Maybe not the ones I wanted, but some "hardware upgrades" nonetheless. When I asked service manager about them, it was explained that they were improvements that were being retrofitted to earlier cars at service visits.
B) I'm not buying that 90 -> 120kw charging is an upgrade. To me, it is a "fix", correcting an out of spec component. Due to the potential cost if fix requires whole new battery pack, I expect Tesla will contend it is upgrade. But, until proven otherwise, I remain convinced that they fully intended 85kwh batteries to charge at 120kw, discovered a problem with charging at >90kw sometime during early production, fixed it going forward, leaving a bunch of us out of "designed" spec.