I've stated my opinion on here before about what i would buy were i to get a P1K.
My thoughts on the matter:
The base model has 12 inch wheels, which severely limits your tire choice. But the first thing anyone buys anymore is a set of wheels, and I would want a headlock regardless so this isnt. A factor for me.
The body panels on the side are just going to get scratched and tore to hell so why not just have bare doors? If you wanted a different color later you could convert the doors to Deluxe covered doors like Honda use to offer my drilling and using mudclipa to affix the panels.
LED headlights can be added later for $400, but everybody and their mother has a light bar or several on their utv. So again not a big one for me.
I-4wd, I think it's a neat feature, but I cant see getting an LE just for that feature.
The front bumper can be purchased separately, but there's better options. Just let the stock one beat some crap up first then pick up a different one. The aluminum skid plates are a no go for me, gonna get beat to hell and never fit right again. Plastic full coverage (trail armor, etc) would be my choice.
If the LE came with a factory roof and winch, which I would trade for the dumb bumper and skid plates then I'd jump for it. But as it sits, no way. The best part of it is the lighted dash switches.
There are better options then the Fox shocks, they are worlds better than a base/deluxe but still ain't Elkas or W.E.