I'd go S unless you need the extra space, X got almost none of the suspension/wheel/tire improvements. Less comprehensive upgrade compared to the very holistic approach they took to the S, that included bodywork changes - X body is basically identical to the old car other than the bumper covers. Less function depends what you want the car to do. S is a much lighter, better-handling, better stopping car. Go to a track other than a drag strip? S is the only one with track mode and the only one with a properly big and wide wheel/tire package with proper performance tires on it. Want to road trip? S will go long distances significantly quicker too, with 10-20% better range from the same battery at highway speeds, and the faster you go the worse the X gets thanks to aero/size, Then there's function function....like..does the car function at all? S has fewer moving parts, isn't asked to do too many things (tow, have lots of suspension travel, but also run high 9's?) that cause more engineering compromises, doesn't have the dumb doors, has sunshades that aren't stupid...
But if space is going to be an issue, or you're using the back seat a lot, different story. X has a much much larger frunk, much more passenger space, and is just more of everything including bruises on your head when you forget the door is there
I also don't think X rides appreciably better than S, at least on the legacy cars, but I've not tried the refresh X and S back-to-back to really inform that opinion. X feels a little like it's too heavy for its own feet
