Have you ever been to the Tesla website? All you need to do is go to the Design Center and click on P85 and then Cash to see the $84,570 figure (which is actually $92,070 since no one gets a $7,500 rebate at the time of purchase). It's the only version of the Model S that accelerates 0-60 in 4.2 seconds.
If you'd prefer to compare the acceleration of the P60 Model S, sure - that one costs $61,070 (but really $68,570) and accelerates 0-60 in 5.9 seconds... less than two seconds faster than the $68,059 (but really $75,995) ELR in extended range mode. But remember that the base P60 Model S at that price is not supercharger enabled, nor does it have many of the luxury features found in the ELR.
I already covered that price comparison thoroughly earlier in this thread, so I'm not going rehash the facts here.
I have. You said starting price but used a P85 to prove your point which blows the ELR out of the water in terms of performance. The 60kWh Model S (there is no P60) still outperforms the ELR by almost 2 seconds as you said for a few thousand less, seats more, is likely a safer car too. Yes, it lacks the luxury features you require though. Supercharger access adds $2,000 so brings it a few thousand below the ELR still. The same tax credit applies for the ELR in terms of not getting it at purchase.