The MR is 63.8kWh, and the SR+ is 54.5kWh. 15% less capacity...
The MR has/had ~264 miles of range, the SR+ has ~248 miles (it was voluntarily derated I think). That's a 6.1% difference in range. Part of that is due to the weight I imagine. Also maybe they used substantially different coefficients for the dyno parameters? Even 240 miles is only 9.2% different, still higher than one would expect.
Definitely seems like there can be some funny business. Unless there are significant drivetrain efficiency differences between the two vehicles (seems like there wouldn't be - but not sure we know which drive unit was used), I'd expect the MR would be "easier" to make the rated range than the SR+ in the real world.