I had to turn in my Model 3 LR w/ EAP for some paint scratch repair (another story) and got a loaner Model S 75D while its in the shop. The following is based on my personal experience with driving the S for the past couple of weeks.
* Model S - 75D *
- Quieter, less road & wind noise
- Better seats
- More luxurious interior, better quality materials
- Powered trunk lid
- Far jerkier ride than 3
- Better audio system
- No front door pockets
- Higher res backup camera?
* Model 3 - LR RWD w/ EAP *
- Technologically more advanced
- Better UX, drive stem & autopilot integrated in to same stick
- Stronger re-gen, less need to brake
- Smoother deceleration, less manual braking needed in EAP
- Landscape monitor is better than portrait
- Minimalist interior is better
- Better center console design
- Better door release from inside
- Door pockets that can hold water bottles
- Inconspicuous air-vents
- Clean, minimalist interior
- Steering wheel material is inferior for an entry luxury car
- Significantly Longer range
- Phone key, no key fob, remote control
- More energy efficient
Based on the above, I dont really see the Model S to be worth the $35k premium. I like my M3 just fine thank you very much. It would be awesome if Tesla could just charge $500 more and improve the interior material quality and make M3 more luxurious.
Again, these are just my thoughts.