Teslas are priced as luxury cars but they aren't luxury cars. They have strong selling points, like the amazing battery compared to other EVs or their looks (I do find the Model S very nice / sleek) but the quality of the interior/materials and sound proofing simply isn't there, not by a mile.
Here's a list, for example, of some actual luxury cars:
https://en.wikipedia.org/wiki/F-segment
I was highly disappointed when I went in a Model S: I'm used to actual luxury cars and I simply don't know how to put it nicely: to me a Model S is a complete rip off price-wise.
I'd urge anyone thinking that Tesla is luxury to go in a Mercedes dealership and sit in a class S or go to a Porsche dealership and sit in a Panamera (or in the Taycan 100% EV). That is luxury.
FWIW the Tesla Model S and Porsche Panamera (for example) entry models begin at the same price so it's not apple and orange comparison: that's why I say Tesla is sold as luxury, at the price of luxury, but is not luxury.
Model 3s are not luxury vehicles. By feature set, positioning or price point.