Devils advocate: higher voltage, both top as well as for any SOC?
Don't claim to be a battery expert, but both packs will experience an equivalent voltage drop under heavy acceleration and also the cells would "tire" just as easily. Folks who have driven the P90D note that it is able to pull quite a bit more on the 1/4 mile indicating that the cells sustain higher output for longer periods. The only way I see this happening is with different cell specs.