in reality you can't justify any option that you pay extra for. it doesn't stop you driving your car so really your wasting money. it's more to do with personal preferences and comfort choices.
That's very true, and I'd go as far as saying that personal preference and comfort are all the justification you need. For me, options should give me obvious and noticeable features/benefits over-and-above base spec. In all honesty, while a better diff is nice, if all the PP can muster is 13 seconds benefit around the Nurburgring relative to the base car, I genuinely do not see any value in it from my perspective based on how I drive my current car. Certainly not when from a safety perspective, XDS+ achieves similar, albeit by slowing the car slightly by applying the brakes to the inner wheels to reduce understeer.
For those going for it, something that's a no-brainer shouldn't need mentioning every other post in every other thread just to convince others (and yourselves!)