The Model S can't compete with a BMW 7 series?!? This has got to be one of the strangest comments I've read on TMC.
Here we go again. As I believe I mentioned, I have gone down this road before. Different people, same disconnect.
Would I pick a 7 series over my Model S? Heck no. (and yes, I could have trivially bought a nice 7 series - the fact that I picked a model S 60 has nothing to do with what I could have bought had I chosen to go that route).
But if you want to compare cars, you need to focus on what's comparable.
So forget engine / motor. Yes, Model S wins by an infinite margin.
Instead look at the interior, comfort, extras, fit and finish, quality, etc.
Here's what I did the last time I got into this argument with a local Tesla owner. He and I drove to the local BMW dealership (I'm sure they are still talking about us).
We put our two Model S next to a bunch of their cars and got in and out and in and out of those cars.
Consensus? In fit and finish, comfort, perception of quality, materials used... the Model S compares well to a 3 series, doesn't quite match a top of the line 5 series and is no where near a 7 series.
Yes, I'm happy to admit that many (most?) people here disagree and continue to focus on the easy competition. Suffice to say that Elon doesn't try to win against the 7 series. He doesn't tend to go for the low hanging fruit and the easy to achieve goals. He clearly positions the Model S against the 5 and the Model E against the 3. That's what the price points indicate, that's what the size and styling show you.