Much depends on why you are buying the house. Are you buying primarily as a home or primarily as an investment? There is a difference.
For the most part, upgrades are high-profit items for builders. They are not designed to increase the value of the home, but to make you happier with the home you buy.
If you are looking at your home as an investment then you buy the smallest to medium size in tract and spend only a minimal amount on upgrades. If you are looking at your purchase as a home, then you select upgrades that will improve your quality of life.
A general rule of thumb is to always update your carpet and upholstery.