I listened to regular and PUP audio after I’d put my order in. I thought the regular audio was sufficient and I did not change my order.
In the UK we get FM, AM, DAB, Spotify premium, TuneIn, and USB in the audio sources. While Spotify is OK I think I prefer steaming from Apple Music. The audio output goes up to 11! (You knew that anyway). And it is OK. Certainly as good as or better than my old MB.
On model S the PUP seemed less value than on model X. If I were to order a model X I’d go for the PUP in the UK. The enhancements of audio + bioweapon + door opening + 7 heated seats + heated steering wheel + heated wiper area seem worth it. On the model S there was not one compelling PUP feature and in aggregate they just didn’t seem worth it to me.