I agree with you the margins on the Performance version have to be way fatter than the margins on the extra 25 kWh. The only reason I can think that Tesla makes you go up to the highest capacity pack is that their competition (BMW M5, AMG E63, etc) are all priced up in the stratosphere.
But I also think they should not be bound by what other companies are doing and if they can unleash the performance of the 40 kWh or 60 kWh vehicles for $15K they should do that.
That would make your decision on range (160, 230, 300) completely independent of your decision on other options and upgrades.






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