Tire and wheel insurance is a great way for dealers to pad the bottom line of their sales. Generally, a customer is told the tires on their new car cannot be repaired (plugged) if they are punctured, and this is almost always the position of the manufacturers as well due to liability mitigation. However, the fact is punctured tires are plugged all the time and continue their normal lifespan. Obviously, if a tire's sidewall is damaged, then it cannot be repaired, and in this scenario tire insurance might be worthwhile. Like all insurance, it's a bet. Will you need it? Will repairs or a tire replacement paid by you cost less than tire insurance over the life of the tire?
Same with wheels. The most common wheel damage are rim gouges and scraps. These are fairly easily repaired by mobile wheel repair specialists. If you're not in a place where these repair people are common, then perhaps wheel insurance is worthwhile.
Rims used with extreme low profile tires are most susceptible to damage that could require replacement. To my knowledge, Tesla tires and rims aren't so extremely low profile that they would be highly susceptible to damage, but if you own a P3 with 20" wheels, and if you drive in an area with poor, pothole riddled streets, then tire and wheel insurance might be something to consider.
In general, it's my opinion that tire and wheel insurance is not a good value...and Tesla doesn't offer this insurance at the time of sale, although you might be able to add it to your auto insurance policy.
