No. The question was 'what is Tesla bringing to the table that you think makes it more than "nicer trim and a few extra parts"?'.
And, frankly, if you need to ask what Tesla brings to the table, you haven't been reading much /. lately. A week doesn't go by without 5 Tesla articles.
What Tesla brings to the table are:
A complete electric drive train
Performance to rival a sports car/supercar (depending which options you get)
Free charging at their superchargers for the life of the vehicle
Battery sizes that are considered best in class, if not best in any class
A modern UI on the dashboard with free updates both to the UI as well as the mapping system (so far)
A good warranty (8 year, unlimited mile?)
Handling that's adjustable, from as smooth as a Lexus to as stiff as a sports car
[I'm sure there's more that I can't think of currently]
As for what makes it a luxury car, I'm not really sure. Probably it's price.
The leather quality isn't as good as other luxury cars I've been in
Ditto the stitching
Other than that, I can't think of anything that's considered standard in a luxury car that the Tesla doesn't have.