Not every Tesla is 100k. Some start out below 70k when you consider tax initiatives. With gas savings etc. those are things people will consider who might have gotten a 5-Series otherwise.

Also used car market. people who pay 100k often don't drive it 8, 10 or more years - they get something new before that. Person who buys a $50k CPO car and maybe soon even lower will care.

Then there is the 35k Model 3 whee it will matter a lot more