Tesla performance trims are physically different, and the Track Mode switch they have can be freely turned on and off at will, so that's not equivalent to what Volkswagen is doing here.
Tesla sells a $2000 Acceleration Boost package for certain non-Performance trims, which increases performance purely by toggling a software switch. You can buy it like DLC from the Tesla app.
Also, Track Mode isn't available outside of the Performance trim, despite presumably being pure software. Elon has even talked about making it part of the Acceleration Boost package, though I don't think that has materialized yet: https://www.notateslaapp.com/software-updates/upcoming-featu...
