Value

Audi: More affordable at $153,616 (plus on-road costs) and more generously equipped with full leather trim, premium Bose audio, adaptive cruise control and lane-keep assistance that combined add $12,100 to the Tesla. Other kit includes seven seats – a third-row is $5800 extra in its rival – as well as 20-inch alloy wheels, all-wheel drive, electrically adjustable front seats and tri-zone climate control common to both. The SQ7 is not immune to options, though, with 21s ($4000), a panoramic glass roof ($3990) and Matrix LED adaptive headlights ($2200) some of the big-ticket extras. Still, it soundly beats the Tesla for value.

Tesla: The $261,132 (plus on-road costs) Model X P100D is a staggering $107,516 pricier than the SQ7. But de-option (or switch off) Ludicrous mode, which enables a ballistic 3.4-second 0-100km/h time, and the regular $175,852 (plus on-road costs) Model X 100D narrows the pricing gap and matches the Audi's 5.0sec 0-100km/h acceleration claim. Ludicrous is one absurdly expensive party trick. And the Model X 100D is even identically equipped, with a standard panoramic roof, power-assisted door closure and electric steering adjustment that together adds $6490 to the SQ7. The Tesla also scores electrically adjustable middle seating and a larger touchscreen unavailable in its rival.

Winner: Audi

Inside

Audi: This is both a traditional large SUV and traditional Audi inside. In the former case, there is seven seats but nothing special in terms of the way they slide, flip and fold. In fact, the three individual middle-row seats are very bulky to manage, and entry to the third-row is more difficult. When occupants are there, legroom is inferior and air-vents are lacking. Bulky exhaust hardware leaves the SQ7 with the smallest boot as well. Back up front and the seats are comfortable, the plastics are high-quality and the design feels premium overall; although Tesla's touchscreen is ergonomically more impressive and simple than the Audi's use of multiple buttons and a console-mounted rotary dial to access functions.

Tesla: The electrically operated 'Falcon Wing' side doors look needless, but they enable occupants entering the third-row to stand up inside the car before lowering themselves in. The outboard middle-row seats offer a simple one-touch electric tilt-and-slide function that also shames the Audi for ease of use. Seven seats should be standard, because packaging in the Tesla is also brilliant, with the most legroom and headroom in each row, and a particularly more comfortable third-row complete with air vents. An entire lack of exhaust hardware delivers an astonishingly deep boot even with all occupants on board. Up-front cabin quality can't match the Audi, and the panoramic windscreen delivers awful glare when driving towards the sun – but the huge touchscreen with Google predictive search and apps connectivity is fantastic to use.

Winner: Tesla

Engine

Audi: The SQ7 takes a traditional concept – a 4.0-litre turbo-diesel V8 engine – and throws an electric compressor onto it, powered by a clever 48-volt electrical system designed to eliminate pesky turbo lag and increase efficiency. Claimed combined-cycle fuel consumption of 7.2 litres per 100 kilometres is staggering in light of the performance, and we achieved a still-excellent 8.7L/100km for a 1000km-plus range. Despite an obviously fake engine note designed to make it sound like a sporty petrol engine, the Audi offers immediate step-off acceleration and thoroughly rewarding response; as it should with 900Nm of torque from just 1000rpm and 320kW from 3750rpm. But the eight-speed auto can be clunky, and refinement feels slightly off compared with the silent and instant Tesla.

Tesla: With 396kW worth of dual electric motors, and a 100 kiloWatt hour battery pack, the Model X P100D claims it can drive 565km between recharges (overnight via a household powerpoint or 45 minutes at one of Tesla's Supercharger stations). Not if the performance is used often, however, and we achieved only 300km before needing to recharge – at which point the Audi was still showing 630km to empty. Other than the charging issue (and Tesla is dotting currently free Supercharger stations across the country) the Model X P100D is around $700 cheaper to 'refuel' per year, according to official government figures. Either way, its instantly smooth, quiet and fluent response makes the SQ7's drivetrain seem shouty and lumpy. Even so, it can't do country cruising like the Audi.

Winner: Draw

How it drives

Audi: The SQ7 uses electric technology to boost not only its engine, but also enhance its dynamics. As part of a $13,500 Dynamic package fitted to our test car, the Audi includes active anti-roll bars that aim to eliminate bodyroll when cornering, and also four-wheel steering that twerks the back wheels to boost agility when entering a bend. It all works to an extent, brutally forcing this heavyweight 2330kg large SUV to handle well. Some sympathy must go to the ($4000) 21-inch tyres that would be worn-out overnight if dynamic driving occurred regularly. But those low-profile rims also conspire to force the multi-mode adaptive suspension to work extremely hard, and the result is competent but occasionally compromised ride quality. Lesser Q7 models ride more calmly, as a family SUV should.

Tesla: Despite being even heavier than the Audi – blame the batteries for the 2497kg kerb weight – the Tesla feels lighter on its feet and steers more fluently. In fact, the standard steering is as lovely as the single-mode adaptive suspension's ability to soak up the worst urban imperfections while keeping the body flat. Occupants in the SQ7 definitely suffer from greater head-toss. Still, with similarly inappropriate ($8000) 22-inch low-profile tyres, the Model X struggles to keep quiet and smooth on country roads. With underfloor batteries lowering the centre of gravity, though, this electric large SUV feels more naturally gifted and car-like in the handling department compared with its tall-and-forced rival.

Winner: Tesla

Safety

Audi: Standard safety equipment includes adaptive cruise control that can bring the SQ7 to a halt in traffic and then restart itself, as well as a collision detection and warning system with full autonomous emergency braking (AEB) capability, blind-spot monitoring, lane-departure warning with lane-keep assistance, a surround-view camera and automatic park assistance with front and rear sensors. There's more kit than in the Model X, however we found that Audi's active cruise and lane-keep technology do not perform as precisely as Tesla's optional AutoPilot equivalents.

Tesla: AEB comes standard with every Model X, but the AutoPilot package remains a $7300 option absolutely worth ticking. Its active cruise control and lane-keep assistance systems aren't just more intelligent than any other competitor, being able to keep the vehicle perfectly lane centred for ages at a time, but the Tesla programming is also less hyperactive, jerky and demanding of its driver. Refreshingly, there are no panicked beeps or errant braking demands that can often occur in the Audi as a result of a system's occasionally overzealous judgement. But please make AutoPilot standard, Tesla.

Winner: Tesla

Verdict

Audi: In some ways the SQ7 is a jack of all trades. It can be luxurious and roomy, it can be fast and dynamic, yet it can also be efficient and decently smooth. It probably doesn't excel in one area, however, with the exception of outstanding (for a V8 diesel) economy. The most obvious reason to choose it ahead of the Tesla is its 1000km-plus driving range between refills. But it also lacks packaging smarts and forgoes the silken ride quality of cheaper Q7 models (at least when wearing 21-inch wheels) as it pursues a higher grade of handling. But the Model X P100D is roomier, smoother, quieter and more agile.

Tesla: Beyond the range issue, price is the biggest downside with the Model X P100D. As we explained, however, a Ludicrous-less 100D is better value and becomes $20,000 more expensive than the Audi – a cost easily narrowed further with a few SQ7 options. And an unoptioned Tesla is ultimately more impressive than an optioned Audi. Not only is the electric drivetrain superior, but so too is its steering, handling and ride comfort, the efficacy of its (optional) AutoPilot technology and most especially its brilliant packaging. It's worth spending the extra for – unless you absolutely need a long driving range between refills.

Winner: Tesla

2017 Audi SQ7 price and specifications

Price: $153,616 plus-on-road costs
Engine: 4.0-litre V8 turbo diesel
Power: 320kW at 3750-5000rpm
Torque: 900Nm at 1000-3250rpm
Transmission: Eight-speed automatic, all-wheel drive
Fuel use: 7.2L/100km

2017 Tesla Model X P100D price and specifications

Price: From $261,132 plus on-road costs
Engine: Dual electric motors
Power: 396kW
Torque: 966Nm
Transmission: Direct-drive automatic, all-wheel drive
Fuel use: 226Wh/km