This Nissan USA official "review" spills the beans on a lot of standard equipment for the base 'Sport' model and stuff that is added in the 'Performance' trim.
A short list I threw together of things the performance trim gets:
'Sport' exhaust with active sound control/active noise cancellation
Upgraded brakes
Mechanical LSD
9 inch infotainment with 8 speaker Bose audio
19 inch rays wheels 255/40R19 front 275/35R19 rear
Aluminum 'sport' pedals
(Not confirmed officially) upgraded/stiffer suspension
I rewrote the list from memory so I probably missed a couple things.
Amazingly every model gets a carbon fiber driveshaft. But not every model gets a mechanical LSD? Wtf?
Something something standard high performance/sport exedy clutch, but no details on flywheel type/material. Hope it's not dual mass, that would be a deal breaker based on my experience with dual mass flywheels in other cars.