Ok so those are the standard options.
Here are the diffs:

Bilstein Offroad Shocks - OR only
Side tubular step rails - S only
Load restraint hooks - S only
Cloth main seat material - S only (OR has blue cloth NA in S model)
Curb Weight - lbs S=4,081 OR=4,149
Ground clearance unladen (inches) 8 9
OR doesn't come in Canteen
S doesn't get fog lights
OR gets VDC HSA HDC N/A for S
Different wheels (who cares)
Various skid plates on OR
OR gets power package standard

The rest are upgradeable options.
Let me know what I missed.

What I'll be using my Xterra for here in FL -

carrying surfboards, carrying bikes, offroading, camping, moving junk, hauling ass (please see new engine specs), rendezvous w/ females, kayaking/canoeing, towing boats (maybe a trailer w/ a motorcycle someday), burning cash, pulling my friends Wrangler, tailgating, sleeping, carrying diving/ snorkeling gear... etc. etc.