That's just sticker price, many of those cars get sold at a a minor price premium to a ~30% discount.

Which is why the monthly sales are all over the map:

http://carsalesbase.com/us-car-sales-data/porsche/porsche-pa...

  2016
  January 336 February 293 March 334 April 371 
  2017
  January 35 February 28 March 554 April 1098  <Likely discounts

It depends which Model S you buy though.

It's possible to spec one well north of 100k (isn't a P100D around 140ish?), at which point comparisons to S-classes and 7 series and so on surely must cross the minds of some buyers. I completely agree regarding cabin quality though.

"Class" is not determined exclusively by price point as much as automotive magazines assert that is the only delineation.

It's going to put people in or out of a price tier, but how many people that can afford both are going "oh no, that's just below the price tier I want to buy into".

Sure that's a subtle piece of the puzzle, not a conscious decision.

When you look at the other pieces, like features and performance, the Model S is on par with the rest of the luxury sedans or better. Mercedes, BMW, Porsche, Bentley, Rolls, etc.

The Telsa Model S starts at $70, not $57K. You're quoting the "after estimated savings price" which includes the tax credit (a debatable inclusion) and the savings in fuel over five years (ridiculous to include in a cross-class comparison).