Wheres the option "It's not for sale" ?
Everything's for sale. It's just a question of price. I bet you'd sell yours if someone offered you a billion dollars for it. After that, the only question is how much is so ridiculously high that you'd sell?
There's a story about George Bernard Shaw. Maybe apocryphal, but a good story nonetheless:
He asked a very hoity-toity society lady if she'd sleep with him for a million pounds, (Probably a hundred million dollars in our money today) and she said yes. So he asked her if she'd sleep with him for five pounds, and she replied "What kind of a woman do you think I am?" He said, "We've already established what kind of a woman you are. All we're doing now is haggling over the price."
On the practical side, note that if you sell the car too soon after buying it (a year has been suggested as a time frame to avoid raising a red flag with the IRS) then neither of you gets the $7,500 tax credit, and state incentives might be voided as well. The actual law says that if the car is purchased for the purpose of re-sale, the credit is lost, and a used car does not quality. Since intention cannot be proved, they'll look at how soon you sold the car. And Tesla might not recognize the sale of a reservation spot. Your only options might be to buy the car yourself or give up your spot and take a refund of your reservation fee.
I'm not getting an S. But it would take an unreasonable amount of money to get me to part with my Roadster. (So much that the buyer could get one cheaper from someone else.) Let's say, I'd trade my Roadster for $300,000 plus an 85 kWh Model S.