After you read this you may not think so, but I've put a lot of thought into this very topic and got advice from an insider who has driven all of the various iterations of the Model S (and X) daily for 5 years or so and has gone over every conceivable combination of features innumerable times when configuring a car in the design studio. I'm currently driving a 2006 Saab 9-3 Aero SportCombi (that's a station wagon to you and me) with almost 200K miles on it and I still love it. I've enjoyed living car payment free for the last 6 years. However, as soon as Tesla started producing the Model S (and GM killed Saab), I decided that when it was time to give the Saab a rest I was going to go electric.
So, I am not independently wealthy, but am committed to live as sustainability as I can within my means. I subscribe to the theory of not wanting to carry a lot of debt and accrue interest paying for a lot of bells and whistles on a depreciating asset. Wanting to take advantage of the pre-price hike base price, referral discounts and what could be an uncertain future availability of the MS 60 once Model 3 is in production, I decided to pull the trigger on the most "reasonably" affordable MS I could live with for the next ten years.
My choices and dilemmas:
Battery and drives: 60kWH / RWD. I don't need transcontinental range (I'm keeping the Saab) nor neck snapping speed. I drove both RWD and AWD versions of a late model S (75kWH) and I couldn't justify the extra $5K. I noticed a very slight front wheel hop when accelerating over an asphalt bump in the RWD as opposed to AWD. Maybe a slightly firmer handling around corners at high speed. Not enough difference there to me to justify the extra motor. I'm not going to ever live in the frozen North again and besides all those dudes near the Arctic circle have been happily and safely driving RWD MS for years. I've never had a car with AWD and managed to never get stuck or have an accident through 30+ years of Midwestern winters. I'll accrue the $5K toward a software upgrade to 75kWH later (or not).
Upcharge cost: $0
Exterior finish: Solid black or premium paint? I went with a premium color (Midnight Silver Metallic) because my Saab is Jet Black Metallic and I just needed a color change after 10 years. I looked at the solid black side by side to other colors in the lot and I was completely fine with it. Potential cost reduction opportunity $1K if not for the visual fatigue syndrome.
Upcharge cost: $1k
Roof: I was little ticked when they raised the price of the Pano roof $500. I'm not Herman Munster tall, but the extra headroom was essential for me; plus I live in a warm climate and my Saab has a moonroof that I use all the time. YMMV depending on your torso length.
Upcharge cost: $2k
Interior finishes: Here is where I was ready to go economy, but my insider steered me in a different direction.
Trim level: Gloss finishes are a killer and even some of the short time ownership cars are starting to show some wear and tear. The standard dark ash wood looks okay now, but I'm not the anal retentive fisherman type to carry around a detailing kit tackle box all the time to keep up with it. It came down to Matte Obeche Wood or Carbon Fibre for me. One brings a little more of a natural look and the other looks more techno and sporty. Obeche for the win and $250 "saved". It was a toss up for me as I was happy to go with the standard trim.
Upcharge cost: $750k
Audio: It took some convincing because the Harmon Kardon system in my Saab is less than an audiophile listening environment. The standard audio in the MS blows it away coupled with the fact that the ambient cabin noise is significantly less than the jet engine dB in the Saab ("born from jets", they aren't kidding). This was probably a lost opportunity for me to save some money, but I like XMU and have a high resolution portable audio player, so I splurged a little.
Upcharge cost: $2.5k
Seats: After spending many hours in both, my insider appealed to my inner chiropractor and declared the NextGen, a "must". I went with black and then discovered that in combination with my next choice, they would also be "ventilated". (EDIT: I keep hearing conflicting information about this on "non-P" models)
Upcharge cost: $2.5k
Premium upgrades pkg.: This has changed names and features many times, but for the interior finishes, essentially adds only convenience items. I bought it because I wanted OEM fog lights for our frequently inclement weather and notoriously poor condition of the roadways. The power liftgate to help wrangle my hounds in and out of the trunk was a consideration, but not essential. The bioweapons mode will be useful because there is a lot of air pollution here. With the improvements made to the current generation exterior lights, this was one where I waffled quite a bit. I think someone with a slightly more frugal perspective could pass this up and still lead a satisfying and fulfilling life.
Upcharge cost: $3k (ouch)
Driving and handling features: I like to drive. I grew up in the Detroit area and car culture is ingrained in me. I have never owned a car with an automatic transmission in my whole life (thus far). Before the Saab, I drove an Alfa Romeo. I like being in control of the horsepower and maneuvering of my vehicle.
Enhanced Auto-pilot: Still I am fascinated by the AP 2.0. All-in, but no "Johnny Cab" upgrade for me (yet).
Upcharge cost: $5k
Smart air suspension: The roads where I live look like they were carpet bombed and then and the tectonic plates dramatically shifted directly underneath. The driveway to my Townhouse must have at least a 20 degree pitch to it. My insider drove a coil and an SAS MS up and down said driveway and while "doable" the coil MS took considerably more maneuvering and time to negotiate without damage. There are many other driveways into store parking lots and especially my veterinarian that are even worse. If it were only for the ride handling, I'd opt for coils and save the money. For me its a matter of surviving and the damn thing remembers where the problems are even if I forget.
Upcharge cost: $2.5k
So there's my sad little story. My "cheap" MS weighed in at right about $85k before delivery and all the incidental nickel and diming.