I would say $35K gets you the following:
1) Aluminum+Steel body (confirmed in prior exec comments)
2) ~45kWh battery
3) RWD
4) Solid black or white
5) Solid roof
6) 19" wheels - already stock them for MS, so simplifies supply chain
7) Spring suspension
8) Textile seats
9) Non-wood trim, and basic headliner
10) 17" display - again simplified supply chain and SW development
11) Navigation - they need navigation to have the trip planner otherwise they are going to have a ton of newbie EV owners running out of juice
12) SC capable
13) 48A charger
I think the major upgrades will be
- Bigger battery
- AWD
- Performance edition
- Pano roof
- Autopilot
- Sub-Zero
- Air suspension
- Bigger wheels, maybe 20", since they have those in stock too
- Leather
- Wood and CF trim options
- Premium interior with leather, alcantara, lighting, etc
- Convenience features like power liftgate, homelink, etc
- Supercharging
- 72A charger