Tesla is not software limiting vehicle efficiency. All long range models have access to the same battery capacity. (The 2021 battery is likely different than the pre-2021 batteries, but that is not relevant here.)Not sure about current models but I think it’s software limited to 315 even if you switch to aftermarket 18s. I see 353 miles for 19inch wheels as well.
Tesla can advertise the 353 mi for the 19” wheels/tires because that option doesn’t have higher than a 33% take rate. If it did, Tesla would need to test it and advertise it differently than the 18” wheels/tires. The rated range would be less than 353 mi due to the lower efficiency tires and wheels.