For many the X is an awsome vehicle. Space age aluminum rich chassis, air suspension, remarkable vista windshield (aftermarket Sun screen available for low cost). Largest interior space, Super comfy and supportive ventilated, heated and cooled seating, EZ access Falcon Wing doors, Easy access automated front doors, Power hatch, Large HEPA air filtration plus BioWeapon capability, Large frunk, Awsome sound system, Active noise cancellation system, Sony Atmos capable, flat fold rear area, 5,000 lb. towing with automatic sway control, aerodynamic SUV. Large landscape swiveling front main screen, secondary drivers informaion screen, Automatic adaptable suspension, 3 year free Supercharging, included 1 year data, 100 kWh battey with fast charging, Available PLAID performance, Grand Touring experience, included light/music/annimated show, Self leveling suspension when towing or carrying heavy load, 5-6-7 seating options. Highest safety ratings, Passes Moose test and reisitant to roll over.
I understand it is expensive and not for everybody, but for those that value these features it can be a compelling choice.
For profitable small business owners it qualifies for Section 179 deductions plus accelerated depreciation. The net costs for people in this catagory will be less than buying a Model Y. If they do not qualify for the IRS tax credit due to earning too much, their choice of buying a Model X can be a financial no brainer.