I don't see how the Macan is a competitor to the Model X. The Q7 is what Elon kept comparing the Model X to, which is what the Cayenne is based off of. The VW Tiguan/Audi Q5/Porsche Macan platform is rather small. There is no room in the back for anything that would resemble a third row of seats (much less cargo room).
The real competition (IMHO) stacks up like this:
Audi Q7
Porsche Cayenne
Volvo XC90
MB ML-Class
BMW X5 (maybe X6)
Lincoln MkT
Infiniti QX60 (2014)
Lexus GX (hideous, IMHO)
Range Rover LR4
I'm looking at seats, cargo space, amenities, etc doing the comparison. A fully blown out X85+ would come close to the top end of all of those in pricing, but you get what you pay for with Tesla