Unless the EPA ratings are to be ignored for purposes of comparing the two cars, at the end of the day, the Lucid Air is more efficient than the Tesla Model S.
The EPA rates the range of the Air Grand Touring at 516 miles with a 112-kWh battery pack. No matter whether the Tesla's undisclosed pack capacity is slightly below or above the commonly cited figure of 100 kWh, that does not close the gap between 516 miles and 405 miles of rated range of the Model S LR.
Also, when comparing the highest-performance models of the two brands -- the Plaid with 21" wheels and the Dream Performance with 21" wheels -- the EPA found the Plaid consumed 33 kWh in 100 miles, while the Air consumed 30 kWh for those same 100 test miles. 30 kWh is 30 kWh hours, no matter what the capacity of the pack in which it is stored. (And this greater efficiency is despite the fact that the Air has 91 more horsepower and weighs several hundred pounds more than the Plaid.)
Yes, it's interesting to debate how Lucid got to those efficiencies, but it doesn't change the fact that they did. Yet so much of what I see on the internet since the Lucid EPA ratings were released revolves around claims that Lucid is lying about pack capacity; or the tests were somehow rigged; or there must be something shady afoot, because no one can possibly outdo Tesla at anything, big or small, now or ever; ad nauseum.
Frankly, it slightly embarrasses me as a proud two-time Tesla owner. Tesla makes great cars, and Elon Musk will go down in the history books as one of the most important figures in automotive history. However, the cars are not made by God Almighty Himself.