They also don't do an estate/station wagon so if I was going to spend that kind of money on a car (I'm not - I couldn't even if I wanted to) it would be something like an Audi RS6: all of the performance, and all of the practicality.
(Yes, I know the model X would nail the practicality as well, but I really hate SUVs and trucks.)
[0] Edit for clarity: this is the approximate cost of the Model S P100D, which is the model I've been most interested in. Please see my grandchild comment.
Google suggests that Tesla Model 3 starts at £42.5K and the S and X are around ~ £80K, which I guess is what you had in mind
The Model 3, which I find deeply unappealing in looks, is about the same price as a top end Volvo V60 hybrid (the fast version), which to me is a much more interesting/useful vehicle simply because it is an estate. Also much closer to the kind of money I could spend. What I'll probably end up doing is buying a 2 year old V60 hybrid in a year or two, to dodge at least some of the depreciation, to replace my aging and "characterful" Saab 93 wagon.
Plus VAT at 20% - and the non-base S models are around £88K, so you end at £105K plus any other registration fees. The X tends to be about the same for non-base.
Anything selling to consumers is listed with VAT included.
Not so many people want to spend Tesla money for mediocre build quality.