It's a funny question for me, as I had "fully made up my mind" and then changed it - more than once, but finally ended up with a performance upgrade and no performance package. To me, it ended up coming down to snow tires, ironically enough. We get a decent amount of snow here in upstate NY, and I have an 2 1/2 hr round trip commute, half of it on back roads.
But started back when I reserved it, hoping for a performance model introduction. My current 10 year old, cost 30K new ICE does 0-60 in about 4.8. The key draw to me on electric is that "right now" power, and was looking for something noticeably quicker. I was hoping performance would be about twice the cost of the base in total, as 70-75K was my budget. When it was originally 78+ another 5 for EAP, couldn't justify the cost, so was going AWD.
When they reduced the cost and broke out the options, it got more complicated. I wouldn't have the spoiler put on anyway, wish I could get 19s instead of the 20s like the non-P option, etc. I'm in the "might take it to the track a couple of times" category in terms of value for the brake upgrades. 145 to 155 not a concern. So originally, I was going to skip it.
Then I flip-flopped to, I should get it. Have the brakes there if I do end up at the track as more details on those came out. The more recent info on suspension did the same. I could always sell the 20s and get some 19s that feel better to me and cost less to replace, etc. Convinced myself it was worth an extra hundred bucks a month, I should just do it.
But then thought about it some more. My current plan is the 18" aeros with snow tires (winter is when I'll need the range boost anyway), and aftermarket 19s with good summer tires. Going back to when "P" was originally introduced as the "all-in-one" and the 18s fit as a choice, that would still be viable after spending the additional 5k on the performance upgrade. Basically, if it was the "old" P configurator, but at 6K cheaper, probably would have sprung for it. But it appears to me at this point, if you spend that additional 5K, 19" will likely be the smallest tires that fit. And my preferred snows (x-ice, or blizzaks as a second choice), don't even come in a size that fits the OEM size 19s, and the aeros are only 18s. For me, while track days are way more fun to think about then driving in the snow - they might happen a couple of times, while I know the snow is half the year every year, so that's where I ended up.
As for the other question on why it's worth the 11K for the base P. I'd say it's definitely not in terms of whatever value I'm getting back from the pinned parts and SW unlock. But it puts me in the price range I had budgeted, and will be noticeably quicker than my car today, where I think the AWD without P would be "different" for sure, but may lack some of the wow factor I was counting on.