The Model S is a performance level toy. GM made the same mistake that you're making by comparing the two. Namely, thinking that rich people wanted an eco model. So, they made a really high end hybrid, because they know how to make hybrids. But if rich people wanted that then Lexus would have beat them to it like ten years ago. Lexus didn't do that, because they apparently are smart enough to understand that Tesla's success is in trading on the faux-eco brand with Mac-like coolness, while still offering a fuckload of horsepower and torque. They're not similar.