Could be. It’s true that there is no sense in them wasting extra-valuable Panasonic credit-eligible cells in a locked-out pack.
Still it is weird they did that at all, even last year - unless they had a surplus of such packs. Just seems wasteful and adds extra weight. Don’t really understand why they cannot just go to a different number of parallel cells - they have plenty of resolution (46 cells). Maybe too hard to manage the inventory somehow? Just strange. Must be a good reason though!
It seems to me that the 2023 MY RWD was a pretty low volume model, since it was only produced for a few months, and it was always a low proportion of the available MY inventory last quarter. If they weren't ready with the parts or process for the intended de-contenting (battery, non fog light fascia, non-premium audio, etc) but wanted to launch something to help with the Q4 numbers, it seems plausible that they built the 2023 MY RWD with the parts they had on hand given the short production run and low volume produced. (and getting rid of some undesireable battery packs while they were at it)
I can't see this happening indefinitely though. It will be interesting to see if the current 2024s are closer to or exactly what is advertised.
edit - I looked through some of the oldest listed 2024 MY RWDs on tesla-info.com, first listed on 1/19, and they are still in production. Seems like some significant change coming if there are still no 2024 RWD models shipped from the factory yet.
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