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Battery efficiency

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The Wh/mi is what to watch. 220 is about what you need to get the advertised miles/charge.

right at 232 watts/mile seems to be the factored range number.

I thought the LR has a 75 kWh pack?

If it does, then your math doesn't seem correct.

75000 watt hours / 310 miles = 241.9 Wh/mi

Using more than 242 Wh/mi should result in total range on a full battery of less than the advertised "factored" 310 miles (since you're using too much electricity).

Using 241 Wh/mi or less should result in total range on a full battery of more than the advertised "factored" 310 miles (since you have extra electricity left over).
 
I'm going off of TeslaFi, which definitely uses 220 Wh/mi as its 100% rated range number. With that said, I do not disagree with your math.

I'm not sure why TeslaFi uses a lower number. Maybe to account for the fact that you can't actually drive the full 310 miles from 100% to 0% in a useful manner, especially given vampire drain. Or maybe they are using the 'real' EPA earned number for the 3 LR, which is 334 miles of range. Assuming 334 and 75 kWh comes to 224 Wh/mi.
 
Like OP, I also like to put the battery so it shows in terms of percentage... it gets roughly 300 mile range, so each percent equals 3 miles. Thinking about the battery in terms of percentage makes sense to me; and if I need to get back to "How many miles do I have left?" you just times the battery percentage by 3 and you have a range number... so if at 20%... you know you have 60 miles left. For my brain, that is a lot easier than seeing 178 miles and having to do a division of 178/310 to figure out the battery percentage.
 
Like OP, I also like to put the battery so it shows in terms of percentage... it gets roughly 300 mile range, so each percent equals 3 miles. Thinking about the battery in terms of percentage makes sense to me; and if I need to get back to "How many miles do I have left?" you just times the battery percentage by 3 and you have a range number... so if at 20%... you know you have 60 miles left. For my brain, that is a lot easier than seeing 178 miles and having to do a division of 178/310 to figure out the battery percentage.

It's even easier in Kilometers. 500KM range so 50KM = roughly 10% and so on and so forth.