I have a 90D with pano, UHFS, 19" wheels, and have used XM in my MS.
IMHO, the pano isn't a large contributor to noise as long as you keep it closed. As with any moonroof, when it's open (or the side windows for that matter), the cabin noise will increase dramatically, and the noise level is THEN greater in my MS than I've ever experienced with a moonroof in a former Lexus, BMW, or MBZ -- in part I suspect because the MS pano opening is massive and Tesla chose to use a fabric pop-up wind dam that I don't think is as effective as the metal versions all of my previous rides have had for years.
When my MS pano is closed, which his probably where it will be for any audiophile when they want to really listen to nuances in their music, I think the greater things impacting noise level is if you go with 21" wheels (they will be louder than 19"), if your tires become worn, the road surfaces themselves, and perhaps the front motor from selecting a MS "D" model. I come from 10-years of driving AWD Lexus RX400h/450h, and as quiet as those vehicles were even when the ICE and 2 electric motors kicked-in, my dual-motor MS is quieter -- BUT, you'll find people here that are adamant the D-models are noisy, because (I suspect) of their experience only with a RWD MS (they ARE quieter, but it's all relative to me.)
While I appreciate folks are trying to help with alternatives to use XM streaming via their cell phones, if you're not aware, all Bluetooth connectivity involves highly compressed audio streams -- it's the nature of the beast and not just in Tesla MS. Streaming XM via a phone, then Bluetooth to MS for processing and back out to the speakers will inherently have less quality, than if you order UHFS and use native MS XM directly (which of course forces you to get the pano roof because of the XM antenna being located in the cockpit -- not as an external shark fin as it is on most other vehicles these days.)
Net of all that? Living here in SoCal, I wanted the pano roof to begin with. I also wanted UHFS as I wanted improved sound quality, but I didn't want to futz with aftermarket sound upgrades and having my new MS torn up by a 3rd party to have that installation done. The side benefit to me was UHFS then came with XM. I love my music, have more than 1200 albums in my iTunes library, and appreciate the quality I can achieve. I used XM all the time with my former cars for several of the music channels, but I don't listen to Howard and the myriad of Sports Channels XM offers that are the reasons some people have XM. Be aware that unlike every other mfgr I've ever purchased from, there is no XM trial when you purchase your MS with UHFS. I went ahead and enabled XM at my expense the day I brought my MS home. Not a month later, I called and cancelled my subscription. While I like a couple of the XM channels MUCH better than what I can get with Slacker and TuneIn, and XM connectivity for me was superior than what LTE achieves (so, I get periods of silence with internet streaming music), I couldn't justify the additional expense to myself I was paying for the XM subscription each month, when I already paid, and Tesla provides, the Internet Radio channels they do. What I do hope is Tesla updates their USB Media Player support so my iTunes library becomes a whole lot more usable than the crippled state it is with my MS -- won't go into all that here. You'll find other threads on that if you're so interested.
Good luck with your decision.
