I will be taking delivery of my X in mid-Oct, so I have been actively following this thread.
I don't think $400 for tire rotation, alignment, cabin filter and wiper blades is unreasonable, based on what I have paid for these same services for my Mercedes R350. The Mercedes stealership charges more than $600 for these services. My local independent shop charges $150 for alignment and tire rotation, $80 for the cabin filter, and I change wipers myself ($25 ea.). This comes to $280, or $120 less than Tesla's charges. Not a ton of money, and as others have stated, Tesla service centers have a completely different incentive than all other automotive shops and have a vested interest in keeping your car in perfect running condition.
That being said, an annual cabin filter is unnecessary for the majority of drivers. Tesla really should make these a la carte options.
The alignment is not included in the $400. Its an extra ~$100, the alignment check is included, as a way to upsell you on the alignment itself.