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Yeah, that's probably part of it. But I think the primary function is exit vent for the cabin air. Some other cars have vents in the C pillar or somewhere around the rear seats, but I haven't found any on the Model 3. There must be some way tfor the air that is sucked in by the A/C fans to escape (otherwise the glass roof would pop out from the pressure at some point ). My previous car (a BMW) had a similar vent.
Oh, and there are also two speakers under the grill on both sides of the opening to the trunk.