I think it worked out £100 cheaper on the list price than having them separately. However, on the PCP it made very little difference as your payment is plotted against the residual value and the expected residual increase on an LED equipped model more or less offsets the price of them. But that didn't really come into it. I told him the price he needed to work to and if he worked to it, he got the business. He specced it all out and then made it fit by adding a "Special Allowance" that got subtracted on the final breakdown.
JCW steering wheel list price was £75 or something, but on my PCP it went up by £3.50 over the 35 month term - 10p per month.
Spec out the car you want, throw it at a few dealers - don't sweat about what costs what, just tell them what you need the price to be. They'll keep knocking it down until the point they can't. When all the dealers have got to their cheapest price, you buy from the cheapest of the cheap or buy a different car.
Easy... (once you take your emotions out of it)