Which options return the most value in relation to their cost?

Of course the aforementioned diesels often return well over 100% of their cost.  Some other options that are good buys are automatic transmission, 4 wheel drive, moon roof, leather (where it is expected), DVD players, navigation, third seats (in wagons and SUVs), heated seats (in colder climates luxury vehicles without heated seats can be extremely difficult to sell in the wholesale market), special wheels. Options that don’t hold value well can be such things as passenger power seats, headlight washers, certain engine upgrades (4 to 6-cylinders, 6 to 8-cylinders, 8 to bigger 8-cylinders), leather (where it’s not expected), Anti-lock brakes, heated mirrors.