If you have been racing IAME TAG engines and plan to continue, you need to shell out $3200 for the X30, then try to find someone who will purchase your out-of-fashion Leopard.
OTOH, Rotax is offering to fix issues with its current engine, issues that have plagued this motor for years (I hated the low end power characteristics and the hit-or-miss jetting), and issues that made the motor less preferred at certain tracks. Moreover, they are offering current owners a deal to upgrade the engine for around $500. Now they will be on more equal footing with other motors at all tracks (if they are permitted to race together), and won’t have to get rid of their expensive motors with fire sale prices.
Seems to me Rotax took a more economical approach this time.