The base Model Y is $50k but the seats and comfort are straight out of the Model 3. It’s not exactly the peak of luxury and comfort. However, luxury and comfort aren’t necessarily what people are paying for when they buy a Model Y.
For me personally, I’d rather daily drive the X4. The Model Y wins in pure track performance but the X4 is serviceable. Where the Model Y really falls behind is comfort and luxury. The X4 is just miles and miles ahead in those two categories.
There are other considerations, like maintenance, resale value, gas, etc. I wouldn’t necessarily buy either of these cars but if I had to choose I would rather have the BMW.
To each their own, I guess. The Model Y pulled the seats straight from the Model 3 and literally just put them on a pedestal. The materials are about as “luxurious” as what you would find on a upper trim CRV.