I'd guess that the motors and gearing for the S60D and the S85D are the same (which accounts for the identical hp numbers). But that the inverters are different. Which accounts for the different top speeds and 0-60 times.
Inverters are also the same on nonP cars. Replace a 60kWh with a 85kWh one and you get a 'bona fide' S85 with exactly the same power and performance as brand new S85.
Perhaps some one can explain the physics involved in this situation. (hint, hint. Elon?)
Power of an electric motor as it ramps up the revs is not constant - it is 'made of' three distinct regions:
a) constant torque, linear increase of power: from 0 to some x rpm
b) linearly decreasing torque, constant (= max) power : between x and y rpm
c) 'squarely' decreasing torque, linearly decreasing power : above y rpm
Model S can output its max power only between ~43 and ~73 mph. Above 73mph its power drops down to about 170kW around 120 mph.
By using two inverters and motors, maximum power output below 43mph and above 73mph is higher (= same as between 43 and 73 mph).
Exactly when 85D reaches max power output is not know yet because they might changed the motors/inverters and data from S85 may not directly apply.
Battery stayed the same so max power output which is limited by battery power stayed the same, only 'speed window' where it can come out, got wider.