That kind of stuff is actually possible, right now, as we just saw with the speed upgrade to the LR+. They could easily charge you a few thousand bucks to turn on the speakers and the rear seat heaters as those are just disabled by software.
I'm taking about a different build. Something with extra sound isolation, a better steering wheel, better seats, a HUD, etc... Things that would need to be physically changed during manufacturing.
Right now, hardware wise, 99% of a $39k Model 3 SR+ and a $59k Performance are the same. They put most of the same hardware in the SR+ and then just disable it with software. Because of that the build quality of the $59k Performance feels like a $39k car. Those of you that have never owned luxury cars may not understand what I'm talking about, but the fit and finish of a $65k BMW 3 Series is very different than a Toyota Camry. But with the Model 3 the low end version and the high end version are essentially the same car just with some drive train differences and some artificially disabled interior features.
I'm saying I'm willing to pay more for a Model 3 that's actually built better. My biggest complaint about the car is the road/wind noise. My BMW was quite. So quiet in fact that they artificially pumped the noise from the engine into the cabin because otherwise you wouldn’t hear it and people like that sound. My Tesla is noisy and when I have people in them back seat I find it hard to hold a conversation with them. The bolsters on the seats are also too soft for a car that can corner this hard. Then there are little things like cheap feeling carpet, the lack of "oh sh*t" handles, the lack of hooks in the trunk for a cargo net, the lack of a physical button to open the frunk. (useless to me if I have to take out my phone and use the app just to pop it)
Like I said the driving dynamics of the car are top notch, but the build quality and fit and finish, don’t live up to the $60k price tag.
Don’t get me wrong I still love the car, I'm just saying I'd personally be willing to pay a bit more for some of that extra luxury I'd gotten use to from the BMWs I've owned over the last 10+ years.
The drive train is great. Better than anything else out there. Now focus on the car part.