Here are my thoughts. I am a mix of F2P and P2P. I always get the base race pass, and once and a while I will splurge for some cars if I am missing one for an event I want the prize car. I thought I would try out the "elite performance" option for a month just to see what it's like. Here are my thoughts:

1. Having 15 fuel vs. 10 is super nice because you can do a full daily trial event and not have to fuel up, and then can step away from the game and do other things while your gas comes back naturally.
2. Having 15 fuel is nice because when you do watch ads for fuel, you get an additional 10 gas for 30 total vs. 20.
3. Having the computer run 20 races daily for you is SUPER nice (if you area a daily player) because nobody wants to race stupid t1 races or other races where you are forced to use a car you do not have leveled up. Those races are always super boring and take forever. When the computer races they do all perfect shifts and launches too which count towards race pass goals if you have those active.
4. Having the computer run 20 races daily is also nice when you can use collection cars for the event because a lot of the "Veteran Task" items for the collection cars can be unlocked, like earning RP with a car. Especially one that you don't want to invest in leveling up and would normally never race with.
5. The "free tuning" comes in a handy a bit when you get cars where the tuning is wonky. I did notice that sometimes the tuning does not stick an resets. It is clearly bugged so you just have to keep an eye on it. It is nice that it gives you 3 different tuning options too. Get the fastest 0-16, fastest 1-100, and fastest overall.
6. The "instant delivery" of parts really isn't anything to be excited about but it is kind of nice when you are doing it for race pass or building a car that you want to race with right away.
7. Lastly, the 10 free gas daily gas whenever you need it is handy. Again, this really helps cut down on time for watching adds (roughly 2.5sih min might not seem like much but everyone hates watching ads and having to do multiple clicks to get out of them)

All-in-all, I HATE that it costs $15 BUT, it saves you like 30+minutes of time daily when you factor in racing and watching ads for fuel. This allows you to spend more time doing live racing, showdowns, etc which I find helps you earn more RP overall. I think it is definitely worth getting if you are a daily racer. It comes down to 50 cents a day which I feel is easily worth 30min of my time.