No doubt there are components of the Tesla S which are nicer than the S Class. But taken holistically, they are not in the same class.
Wheelbase, length, interior volume, rear legroom & headroom, overall refinement are all quite different between the Tesla S and M-B S. Though they do weigh about the same...
I really like the idea of a car that seats a good sized family comfortably but can drag race with an M5. I've driven and loved some very high performance cars, the Tesla is incomparable because of that ridiculous immediacy. Not having to compromise on practicality to get it puts it in a class of its own, IMO.
