Ok, I'll bite. The regular JL lights are decent. Not bad, not great. The LED's are MUCH brighter and have a better light spread both with the fog lights and to the sides. LED tail lights are brighter. You'll never have to replace a bulb on the LED's, as they are rated for 50k hours. LED daytime running lights are brighter. LED turn signals are brighter. Yes, I also think they look good, but that's not as big a deal, to me. The brights on the LEDs are bright enough that you might not need to upgrade with auxillary lighting for off roading, unless you plan to do a bunch of it. I said earlier that a 10" Inspired Engineering light bar barely added anything at a distance. The brights on the headlights are VERY good and reach way out. Also, with the Tazer JL, I've got my driving lights set to stay on with the brights, so that helps for off-road lighting, too.No-one's mentioned why LED lights are worth $900. I have them on another car, and I think brighter lights are nice, but I could have done far more useful things with the money. If you need bright lights (eye problems, drive many hours at night in low or no light areas, buy them. If your need for 'the look' is worth $900 (rather than steel bumpers or a great new suit), then you must buy.
Is it worth it? Before anyone gets all Jack Benny about that, go back and think about how much more you spend for a Rubi or Sahara over a base Sport. It is just as hard to justify that as it is 900 bucks for LEDs.
The 900 bucks was worth it to me (or whatever I paid for them at 1% below invoice). In fact, having lived with them, if I were ordering another JL, I would consider them critical.
As for the headliners, I've never lived with them and for at least half the year, I have the soft top on, so I have a hard time seeing that 500 bucks as being as well spent as the 900 for the LED's.
Would I buy a JL without the LEDs? Hell yes. My YJ had no air, soft top with zip windows, no insulation under the carpet or in the body, a 4 cylinder, and a 5 speed and vinyl seats. I had as much fun with that $12,000 (new) Jeep as I did with my $35k JK or my $48k JL. Options are nice, but if I had to save $$$ to get into the most basic Sport I could afford, I'd do it, even with base headlights.