How about the other things on the car? On our car, we love the backup camera and smart key system, which were not available on the base one.
Well, if it were me, I’d pay extra to not have the moonroof/sunroof. I find them distracting. I would not care about the wheels either. In fact, if the alloy wheels also means lower profile tires I’d again pay more to not have them, but that’s me and not your husband.
I bought a car that had both sunroof and low profile tires because it had other features I wanted, and paid a bit more than the base model, but I figure I’m keeping it a long time and I want it to make me happy for a long time. I understand you don’t care about them, but your husband does. The real question is does he care $40/month worth? Also, the payments will end long before you are done with the car, presumably.