@Tesoso The range difference between M3LR AWD and M3P with PUP is entirely from the wheels+tires - hopefully that answers your question. In theory different brakes and spoiler could certainly impact drag too, but Tesla has optimized those for minimal drag, by all accounts they're not an issue.
If you put the same wheels and tires on an M3LR AWD and M3P with PUP of the same vintage, and drive them together in the same manner, you should see the same efficiency (besides possible car-to-car variance having nothing to do with LR vs P).
Back when Tesla offered "stealth" (unofficial name) M3P without the PUP, it was (I've been told) EPA rated for exactly the same efficiency/range as an M3LR of the time. ("Stealth" M3P have the M3P's extra power and Track Mode, but not the PUP upgrades. So wheels, tires, suspension are same as M3LR, there's no spoiler, etc.)
Now in the real world you probably won't find anyone reporting M3P with PUP efficiency numbers that 100% match a base M3LR with 18" aeros because:
1) Most M3P drivers will stick with performance tires (or winter tires when needed), even if they downsize the wheels.
2) Most M3P drivers will use the M3P's extra power on occasion (actually
using the quicker acceleration is less efficient).
3) An M3P driver would have to seek out aftermarket 18" aero wheels that fit and there's not many options, in fact the EV01 is the only one I know of. Most don't bother / don't prioritize this and get non-aero wheels if they change wheels at all.
But in theory if you put EV01 18" aero wheels on an M3P with PUP,
and run the same tires as an M3LR AWD,
and avoid using the M3P's extra power...you should see almost exactly the same efficiency. YMMV vary of course.
Hopefully if you go this route you'll have some drives/days where you don't need to care so much about max efficiency. Otherwise, if you're going to run 18" aeros and efficiency-minded tires and drive slow
all the time...might as well save money and buy an M3LR.