Pretty much do anything in your budget that would be a PITA to do later.
100% get the floor heating. Also double the sinks in the master bath for sure.
Tankless vs tank is comparatively easy to do after.
Rough in that vacuum at minimum.
Choose the flooring that you want. Again comparatively easy to change after. Make sure you upgrade the carpet underpad though.
Review the lighting. It's much easier to not use a light switch, than to end up relying on 5 lamps because electrical pulls are near impossible without tearing drywall.
Cat 5 is another popular upgrade.
I personally wouldn't do 7.1 speakers since there are enough wireless options out there and it doesn't add personal value to me.
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