Quote Elon October 14,2014: With P85D’s 0 to 60 mph performance of 3.2 seconds, we have succeeded. Not only is the P85D a match for the McLaren F1, but it also doesn’t need a professional driver to achieve optimum performance. Just plant your foot and go. - http://www.teslamotors.com/no_NO/blog/dual-motor-model-s-and-autopilot
Now read the letter again - 3.6s or 3.7s in not 3.2s however you twist it, it just isn't. And Why do I care, well let me quote you: "What if you bought a computer based upon an advertised speed of 4 GHz, but then discovered the CPU only delivered 2.5 GHz. Wouldn't you be upset? Doesn't the 4 GHz speed that was advertised represent a certain level of performance that cannot be attained at the actual, delivered CPU speed of 2.5 GHz? And what if the computer that you're replacing runs at 2.5 GHz, wouldn't that make your purchase completely unnecessary?"