Tesla is a luxury car manufacturer and isn't competing with GM/Ford/etc.
If anything, Tesla shouldn't have too much trouble beating the Fords, GMs, and Toyotas of the world in production -- they're just putting together batteries and electric motors, which is a good bit simpler than engineering an entire ICE drivetrain and getting it out the door successfully.
https://en.wikipedia.org/wiki/Luxury_vehicle > Model S is listed there, is that a coincidence?
The S and X are clearly in the luxury segment. Some people pay a very high premium for the pleasure to drive a quick electric luxury sedan. Which is completely unnecessary for their needs.
All the owners I know are clearly in the luxury segment (coming from luxury ICEs). What you find desirable isn't everyone's pleasure.
Maybe Tesla is just reinventing/killing the luxury segment, but that's another debate.
Or this: https://youtu.be/yq9IvgfLFgk?t=360
The (Honda / Acura) or (Volkswagen / Audi) splits covers normal vs luxury brands by the same company. So a new luxury car segment starts around 35k even if you can pay more than that for a Honda Accord you still go to the Honda dealerships etc.
What you're noticing is that everyone who can't afford a Bentley or Rolls-Royce would prefer to call their Audi a luxury car ;-).