While I did not have the chance yet to compare an X to the BMW offerings, it is a notable fact, that Tesla in the meanwhile for both the X and the S is working with the same German companies which supply BMW and Audi. The interior of the X is made by a company usually doing Audis, and the suspension is made by Continental. They also have Bosch components, Harman audio etc. That should put them quite close in quality to the German brands.
I've heard many people express disappointment at the fit and finish of the model S (cheap components, water leakage, etc), but nothing quite as harsh as the review in BGR:
> The fit and finish of a Tesla, especially a $140,000 Tesla, is quite frankly embarrassing. Panels with gaps, cheap plastic components, a decade-old Mercedes shifter, and none of the high-end amenities of luxury cars. The doors are, quite frankly, crap. The leather is medium grade at best. The seats are terrible (disclosure: I have not sat in the brand new Model S seats, though they are still one piece with no power-adjustable lumbar, etc).
