I'd agree with everything you said if you are comparing an H3 and a Wrangler X (base model).
I'd agree with a few things if you are comparing a regular Wrangler Rubicon (space is very minimal/restricted and I'd never consider one)
You get a whole new level of functionality with a Rubicon Unlimited (what I own and a much better comparison to an H3). My friend who bought the H3 looked hard at a Rubi LJ too and went with the H3 for the comfort level and passenger room (no agument here on either of those counts).
Having not seen an H3 in person, can you get the 25 fence posts in with the rear seat up? If so, I'm very impressed. If not, are you aware that the rear seat of a Wrangler comes out and in the Unlimited flavor that opens up a very large space in the back. True that it's certainly not the size of the H3 cargo area and you have to plan ahead to take the seat out (does anyone pick up 25 fence posts on the spur of the moment though

), but I helped a friend move with the rear seat out and it held an amazing amount of crap (especially with the hard top that you can just pile things up against, I had the hard top on at the time). I'm not saying it can haul as much/more than an H3 by any means, just that it's WAY more functional than a regular Wrangler if you weren't aware.
I would disagree with the comment about the off-road differences being minimal in some categories, as the suspension flex photos and lack of a front locker would indicate. Both of those, while not being a dealbraker offroad by any means, are quite significant in my mind. Here on the east coast prerunning and sand driving are not real big as there's just no place to do them, so I'm talking from the trail riding/rockcrawling POV and can't speak to that terrain.
And of course, it's obvious that if you want anything that has the word "luxury" in the description, the H3 is the choice

as it was for my friend.
Without a single power option, no leather (but the A/C works incredibly well... as opposed to what some people have apparently heard/experienced) and a "Jeep-like" driving experience, the Rubicon Unlimited wouldn't be for you
Just a counterpoint again...