If you live in a cooler climate then pocket air-dam, heater (with defroster) and heated seats. The arm rests and bow filler are nice to have. We have the sunpad filler cushions but have never used them. If you wakeboard the gopro mount on the tower is a must have option (and cheap).
The stereo is ok with all the upgrades but expensive. The interior speakers sound pretty good but the sub and tower speakers are lacking a bit (The lights under the towers speakers are nice to have if you're out at dusk.) We've also never used the transom remote. If I were to order one from the factory I'd skip the tower speakers (but maybe get the prep kit). I've also heard really good things about the Roswell sub enclosure as well.
The design package really makes the boat pop. Just look at one with and one without side by side and you'll see what I mean.
I personally like the led cup holders but couldn't care less about the underwater lights.
The G23 we bought was in stock at the dealer and has every option except the table with the ZR450. I can't say if the 409 is good enough but I see no reason to ever go to the 550 unless you wakeboard with a lot of weight over stock. With 8 people in the boat and full stock ballast we have no problems getting up to speed.
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