The logical business decision seems to be "there was not enough demand for this product, so we are not going to release it, and everyone that ordered one can upgrade or get a refund"
Sure, they lose sales, but at least they are honest. This move is only going to generate huge bad press for being anti-feature dicks.
You paid for a 40kw car and you're getting a 40kw car.
In 5 years you might decide you want to pay tesla for a 60kw upgrade an oh look, you don't even need to get out the car while you drive through the shop to do it.
Sure, they lose sales, but at least they are honest. This move is only going to generate huge bad press for being anti-feature dicks.