I am convinced that automakers hold quarterly brainstorm sessions where product planning and bean counting executives get loopy on highballs and spout off crazy premiums to tack onto today’s special edition models. Take this Tesla Roadster Sport for example – it has a bit more grunt courtesy of a hand wound stator, an adjustable suspension set up for more hard core handling, some unique badging to rise above plebian non sport models and a slick set of black forged alloy wheels wrapped in more aggressive rubber. Certainly the content sounds meaningful, but is improved handling and a 0.2 second improvement from 0 to 60 mph (3.7 seconds in the Sport) worth $19,500 more than the base Roadster? The answer is no. Tesla made it really easy to figure this out because the suspension ($4,000), wheels ($2,300) and tires ($850) are all a la carte options you can add to the base Roadster for $7,150. Considering the modest torque boost from the hand wound stator, you must ask yourself what the other $12,350 is going toward. Tesla’s bottom line, that’s what.