Well, I have the car and I had to make some measurements. Overall, the results are very good for a factory system. It is capable of a relatively appropriate response measurement. It has a slight rise in the midrange which can't totally be eliminated with the tone control without causing issues elsewhere. It also has a dip in the measured response between 300 and 700 Hz which cannot be fixed with the provided controls. I used a 3 microphone array in the drivers seat for this set of tests. I would prefer more mic's and to also average in the passenger seat results but I was in a hurry. I use Mono pink noise, decorralated stereo pink noise, Left channel, Right channel and difference (L-R) noise. All five signals gave the same results (except for bass level in L-R) which is very good. This means that the center channel up-mixer is functioning well. As we all know, the rear channels are not properly implemented either in Stereo or in Dolby. I hope Tesla gets around to fixing this. It is a simple software change and there are plenty of decent rear channel synthesizers out there.
Once adjusted, using lossless FLAC versions of CD's, the sound is very presentable. There is ample volume capability and the presentation is clear, smooth and detailed. It is clearly not Home quality Audiophile good, but it is really fine for automobile sound. It is also not aftermarket, competition sound. That is a whole animal of its own. The bass is solid, deep but lacking a little in tightness, or punch, but still very good overall. For those of us using iTunes or similar to process the CD's, I am thinking it would be possible to apply pre-EQ to the download that could correct for the response errors in the car. I am showing highly smoothed results, but the raw data is commendably free from high Q peaks and dips which means that simple EQ can make a pleasant difference. I am planning to work out the pre-EQ curve and see if iTunes can do it. Then application of XLD to translate the Apple files to whatever format you prefer is straightforward.
The target curve I have displayed is fairly representative of properly done OEM systems. It is, however, based on listening in a still car with no engine running. In operation, the bass level must be pumped up to overcome road and wind noise. I found the optimum settings for the car to be "0" for the High, "-1" for the Mid, and "2-4" for the Low. The graph I show illustrates "4" for the Low setting. I personally prefer more like "6" when driving.