Kind of.
M3LR w/ accel boost 0-60 in 3.7 seconds
M3P 0-60 in 3.1 seconds + better brakes + lower suspension + track mode + better wheels/tires + carbon fiber spoiler
After the 0-60 the Model 3 LR with boost is actually slightly faster than a Model 3 Performance. It traps consistently higher and can pull ahead, if not remain dead even, a model 3 performance from a roll. So even with the faster 3.1 0-60 the Model 3 Long Range often runs the same time as a M3P. This has angered some M3P owners as you can read on the Tesla forums, mainly because LR owners gets this boost upgrade and there's no similar boost plus option for M3P owners. Though it should be said the majority of this difference is due to the heavier wheels the M3P comes with. If you put the 18 aero wheels from a LR onto a M3P, it will run a faster time. But if you do that, might as well get a Long Range with boost in the first place and save yourself 10-14k? Especially since you would need to buy those LR wheels and spacers to make them fit.
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As far as the track related upgrades for the Model 3 Performance, that's beneficial only if you actually go to the track. On the city it's a wasted 10k upgrade.
M3P is even cheaper and has the same 0-60. Quarter mile is slower at 11.5 seconds, but will do it consistently.
That 11.5 is only with smaller wheels, otherwise a Model 3 performance is a consistent 11.8 car. Believe me I've done and continuing to do my homework, because I'm so close to buying a new sedan and these are options.
Compared to the Model S Long Range, its cheaper but considerably slower. A Model S Long Range run's 10's all day and traps 129/130, significantly faster than a M3P. It's basically an upgraded 2020 Raven with the new refreshed electric motors (same as the plaid without the carbon sleeve) and software limited 0-60. With the new Model S electric motors, power output is maintained at all speeds unlike 2020 and prior electric motors, which allows these cars to trap significantly higher. In 2020 and prior the Model S weakness was always it's top end, it would run a quick quarter mile but trap low. Now the top end is it's strength with the refreshed electric models.
If you ask me, what Tesla needs is something to fill the gap between a 52k car and the 89k car, like a Model 3 Performance with some upgrade to run low 11's with a 120+ trap speed. Or do a software update to improve 0-60 on the Model S Long range (Tesla already raised the price on the Long Range to reflect the updated 2021 performance vs 2020, should throw new buyers a bone) and make a Model 3 with Ludicrous mode that fills the gap.
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I would argue that even a M3LR without boost (4.2s 0-60) will beat a fair amount of ICE vehicles known for being "fast" stoplight to stoplight. The reason I say this is more about consistency than anything else.
Those things are really good, but I have to be honest and say that so far my personal experience with Tesla is not good. Not good at all.
Maybe regular ICE vehicles. But not the cars (like mine) that drives around with street drag radials or other performance AWD cars like a tuned RS3 that can already do 3.x 0-60 on the street. A LR without boost is going to have that slower 0-60 and no "breath" after the initial instant torque thrust. But a LR with boost you get the improved 0-60 and the improved top end and it's always consistent like you said. And it's only a 2k upgrade, which is just a software update (no hardware needed), so it's a very good proposition for those that want a faster straight line Model 3 without having to pay extra for the Performance model.