I just switched from 2020 Model 3 Performance to 2023 Lightning Lariat. I'm maybe not a good judge of interior quality, but the Lightning interior seems pretty nice, and has some features the 2020 3 did not, like a cooled seats, a heated steering wheel, and the opening moon roof with blind. I don't care that much about soft touch outside of arm rests and seats. Never understood why some folks want soft touch on things like the dashboard; I don't actively poke my dash repeatedly while driving. It looks nice. I have no complaints. The only thing that feels not quite as good to me is I think the BO 8 speaker sound system in the Lightning Lariat is not quite as good as what the Model 3 had. I like having an instrument cluster screen again in addition to the center screen. I liked the sportiness of the Model 3 overall, but I do think the Lightning feels more luxurious (keeping in mind the model year and variants I'm comparing here).
Reason for switch: We wanted a truck again; previously, we kept having to borrow other people's trucks, and the trucks we were borrowing were getting pretty long in the tooth (windows don't roll down right, A/C doesn't work, patting the old seats creates giant dust clouds, key cylinder partially broken, door locks don't all work, etc.)