I'd definitely wait on FSD. At this point, it's a feature that you may pay for that may never materialize while you own the car.
I consider SAS a must-have, but that's due to its ride quality over rough bumps and how it helps make the car feel a little more planted during hard turns. That said, I'm also the type that is always 5-25MPH over the speed limit, and doing 45 down a rough road with SAS is better than any other car I've driven.
If you're tall, you may consider the all-glass roof a must have. It adds about 1-2" of headroom up front, and if you have tall kids/friends/coworkers that ride in the car a lot, they'll enjoy the almost 3" of headroom it buys in the back. If you like a sunroof that opens, though, you'd have to get the Pano roof instead.
I've heard the UHFS isn't great, and i tend to agree. If you REALLY care about audio, you'll be very underwhelmed by the UHFS. If you save that money and put it towards something aftermarket, that'll be much more pleasing. If you don't care about audio at all, just save the money.
19" wheels are great and look great, and they last a lot longer and replacement tires are cheaper. 21" wheels handle better but don't last nearly as long and cost a lot more when you have to replace tires.
I've very neutral on leather. It's nice, but it's not a thing I care about. My current car has leather, but that's only because I don't buy new cars. If it came with cloth seats and was identical in every other way, I wouldn't care at all. That said, the Tesla leather is pretty nice feeling. I did drive a P100D with the next-gen seats, and they're VERY supportive... They don't let you slide around much at all, which for someone like me is great. If you don't regularly take 90 degree turns at 60MPH, though, you may not care.
Rear-facing seats are great if you have kids, but they will grow out of them. There's also no AC back there, so it can get toasty fast.
The high-amp charger is one I myself am not sure about. It's one of those things that would be nice to have, and I can see being REALLY FREAKING NICE to have in a few emergency type situations. (Arrived home at 10% SOC and been home for an hour and someone calls you in the hospital/on the side of the road type of stuff) On the flip side, how often does that happen? For me, not very much. But if you have a long commute or something that may put you arriving home at a low SOC, it could be nice to have as it gets you almost 60MPH of charge speed. If you have a second car to cover stuff like that, though, I'd have no problem skipping the high-amp charger.