Here's one I just took, it's hard to tell from the scale. The 300 line and the rated line are almost touching, but the rated is slightly below it.
View attachment 108052
I have gotten my "avg" (on the right) to match up with the "rated" line and it was either 290 or 288 or something very close to 290 (also the average projected then matches perfectly with rated, as you would expect).
I've only hit 260wh/mi a few times on road trips in the summer, and I'm fairly certain it's far below the "Rated" line.
I understand what you're saying about the math not working (70kwh (full capacity, even though we know it's closer to 65 I believe?) / 290wh/mi = 241miles which is the EPA rated amount), but I can assure you it's not 260. The only explanation is if Tesla screwed up the rated line, but I don't think so.
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Another way to look at it, the 328wh/mi average for the last 5 miles is 28wh/mi over 300. If we take that distance and go below 300 wh/mi that would put us at 272wh/mi, but as you can see the rated line is much closer to 300 than the distance between the rated and average.
There is no way the Tesla's consumption meter for rated miles is showing 260wh/mi.