As a pre-facelift
Formentor ABT owner I do think the added 'ooomph' is worth it and I like the relatively subtle ABT visual touches. However I would have never parted with £60K for it. I think i got a steal buying one pre-reg with 50 miles on it for £40K
All said, I the new styling is growing on me and i definitely prefer the paint job on the new version, trade-up time I wonder
I agree with you point about tyre cost and the ride might be a bit too firm even with the adaptive suspension, also i noticed the calipers are stamped 'cupra' not Brembo and you DO need the Brembos as I thought the VZN I tested had lousy brake performance.
One thing the absolutely must fix is that the ABT app isn't compatible with the ABT ECU unit on the Formetor as Cupra were too tight to spring for the bluetooth enabled version!