I'm only guessing, but you would think it would come with better offroad lights, special graphics, more clearance and larger tires with beadlocks installed, just to name a few. Maybe even come with a roll cage or seat belt harness style frame.
I don't know about more clearance because testing, but 37s, recaros, **** blue interior, carbon fiber, special graphics, pretty sure it's going to come loaded. Maybe some extras like lights. Depends on whether they want to push the price up. I know, dumb question, but I think $100k is a real psychological barrier for many folks.