Door storage
Better choice of color and materials for interior
Head rest adjustment.
Cooled seats
Too much outside noise not being filtered
Options like spoilers
Panel gap is too much in the Tesla I test drove
The interior does not feel like a 100k car in general
Charging takes too long. Hope to have higher capacity chargers like 300 or 500 kwh
Door storage: when transitioning from our Lexus LS, our first Model S had less storage (at that time, Tesla didn't offer a console). With the console, there's an increase in storage, and when we bought our 2nd Model S a few weeks ago, found that we didn't need as much "stuff", and have extra space now in the glove compartment & console.
Better choice of color & interior materials: Tesla has recently reduced the number of options for the interior. Though, we are very satisfied with our ultra white seats and carbon fiber trim (the "stormtrooper" configuration).
Headrest adjustment: This was added in the recent 8.1 release. The lumbar controls now control both lumbar and the headrest height.
Cooled seats: I had ventilated seats in our Lexus LS, and used them on hot days. With the ability to vent the sunroof on our two Model S cars (from the smartphone app), turn on the AC a few minutes before arriving at the car (again, using our smartphones), and the new overheat protection (added in 8.0), we're able to have the car at a comfortable temperature by the time we get to it. So, we really haven't found any need for the ventilated seats during Texas summers.
Too much outside nose: While the Model S cabin isn't as quiet as other luxury cars, the lack of an engine combined with the new sound deadening tires, does reduce the noise quite a bit - and at full highway speeds, the Model S doesn't seem to be any noisier than my previous Lexus.
Options like spoilers: Tesla has limited options - 3rd parties offer some aftermarket options.
Panel gap: I noticed that in our first Model S - and didn't believe it was a big issue - we've since purchased an S 100D and have two Model 3's on order.
Interior does not feel like a $100K car: Tesla has made progress since the early production cars (ours was VIN 3xxx). The new seats are considerably more comfortable and the 17" console is still the market leader. Clearly there are tradeoffs in purchasing a Model S vs. a luxury ICE. Before purchasing our first Model S, I did a spreadsheet comparing the S P85 with fully loaded ICEs - and decided that having the 0-60 instant acceleration and never having to stop at a gas station, along with the onboard display and apps - was worth giving up some of the "convenience" features in the other luxury cars.
Charging takes too long: We did a 2500+ mile road trip last summer. Stopping every few hours turned out not to be that big of a deal - with 15-20 minute stops at most of the superchargers and longer stops for meals and overnight hotels. Our biggest disappointment was that the range of the S P85 wasn't enough to easily make the gaps between some of the superchargers, forcing us to slow down several times. With 344 miles of rated range at 100% with the new S 100D's, that shouldn't be a problem for future road trips - plus Tesla is adding more superchargers.
Higher capacity chargers: Those coming. However, unless someone does frequent road trips, time spent at a supercharger isn't going to be a major factor over the life of the car. Our typical road trips are 175 or 290 miles - and with the S 100D, we won't need to stop at a supercharger for the shorter trip - and for the longer trip, we should only need to stop long enough to hit the restrooms and get a drink/snack for the road. Supercharging time really only becomes a factor if doing a longer road trip - so even if Tesla significantly increased charging rate, it would only help us on longer road trips - which we might take once or twice a year.
Owning a long range EV isn't for everyone. Though waiting for competing long range EVs may not provide much benefit. It'll take a while before there is an equivalent to Tesla's supercharger & destination charger network. And the other manufacturers are going to hit the same price barriers Tesla has faced, making it difficult to provide a long range EV and a full slate of convenience features - at a price comparable to luxury ICEs.