In ‘22, the Ultimate has all options and nothing you can change. The Plus can be optioned to be the same as the Ultimate minus the HK audio and adaptive cruise.
I would have wanted the Ultimate, but we found a Plus with Climate and 20” wheels in the color my wife wanted. I would have liked the adaptive cruise and HK audio, but my wife hates adaptive cruise and doesn’t care about the HK audio. Needless to say she wanted the car now, so she was quite happy with just going with the Plus even though I would have wanted the Ultimate. End of the day, it’s her car, so if she’s happy with it, then that’s a win.