I bet the M3P with Acceleration Boost would bring it into Model S Plaid territory, and I assume Tesla won’t cannibalize their Model S Plaid sales - very Porsche-esqueThen you have to consider acceleration boost is almost 100% profit for $2000 since it's just a programming change and puts it almost identical to the M3P.
If the price difference was $4000-$5000, but then you have more expensive wheels, tires, brakes, other bits, etc. Which one makes more $? Because you lose the $2k of pure profit from AB since you can't add it on the M3P.