A lot depends on why you are buying the house. Are you buying it primarily as a home or mostly as an investment? There is a difference.
Most upgrades are high-profit items for builders. They aren’t designed to enhance the house’s value but to make you happier with the home you buy.
If you are looking at your home as an investment, you buy from the smaller to medium size in the 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 enhance your quality of living.
One rule of thumb is always to upgrade the carpet and padding.