The 21" tires do look nice, but:
They are more expensive to buy when you first buy the car
They wear out more quickly
They ride more roughly
They hurt range
They add unsprung weight
They are more susceptible to pothole damage
They are more susceptible to curb damage
The tires are more expensive to replace
The wheels are more expensive to replace
I wonder how the respective handling would be using that same exact tires in both sizes?
Actually if you want a P85+ you have to get PS2 21", and they actually IMPROVE range per Tesla site (range improves 6-12 miles over standard 21").