The headlights are really expensive and should be protected from chips, even though you can resurface them. Also, it helps to add protection if you live where it snows because you will probably have to clean/scrape snow/ice from the headlights. The lights don't get hot enough to melt ice in the winter on my 30 minute commute, so I need to scrape them with my gloves for better visibility. Headlight PPF was the first mod I did to my Model 3 when I got it in April 2018. That said, I bought my headlight PPF precut from RPMTesla.
Other than Porsches, I highly recommend PPF on Headlights, ESPECIALLY those with plastic lenses. The UV protection will keep them from becoming foggy or yellowing over time from the sun, and then the obvious protection from road debris, bugs, dust and other small stuff in the air that can act like a sand blaster on plastic lenses.