Observations that stood out.
1. R1S was perceived as noisier than a Model 3. Yikes! Model 3 is the nosiest car I've owned and that includes the Diesel Rabbit. Tesla didn't actually fix the noise problem in the S/X, it added noise cancelling tech. Clever. Car is noisy but you don't hear it. She didn't mention or I missed it, what tires were on the R1S. If it the offroad tires, they would be expected to noisier.
2. Acceleration and ride was "jerky". What she describes sounds like the regen being more sensitive so any letup on accelerator is felt. That can refined via OTA's.
Overall, the R1S came across to her as more luxurious but noisier, roomier and more practical with more overall storage front and back. Also sturdier, the off road aspect. She doesn't mention it but towing also, 5,000 for X vs. 7,500 for R1S. X was quieter, faster and she likes the yoke steering.