It isn't really about car lengths. It is about the length of time between when the car in front of you passes a given point and when your car passes that point. The general rule is 2-3 seconds, so if you are going slow the distance is shorter but grows as you go faster. That is how Tesla's follow distance for TACC works as well. The setting you pick (1 - 7) is a time measurement, not a distance measurement. The manual doesn't say how each setting correlates to time (i.e. whether each increment is 1 second or 1/2 second, etc.), just that it is a time-based measurement. I would think when using TACC you would want to build in an extra second or two so you have time to react if TACC fails.