At $31k, the Leaf does not have fast charging and has a range of 149 miles. Want "Quick" charging at a peak rate of 50KW? That's the $34k Leaf, which still has a range of 149 miles. Granted, this comes with a tax break, but comparing MSRP to MSRP, the SR Model 3 looks like the better deal at 220 miles of range.

To get to 226 miles of range with the Leaf puts you at $38k. To also get intelligent cruise (standard on the SR+ Model 3 at 40k), you will need another couple thousand dollars on the Leaf.

The tax break and dealer negotiation do make the Leaf cheaper, but the list price alone really doesn't.