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Our car (2013 P85) had 17k miles on it when we got it. Tesla replaced the tires before delivery. It wasn't something we requested (or even thought to ask for). Given the high rate of wear on these tires (20-25k tread life for the 21" Continentals), I'm really happy they did this.

Brakes appear to be in fine condition. I wouldn't be able to tell if they had been replaced, the pad thickness looks nearly identical today 11k miles after we got the car as the day we go it. We use the brakes so little, I would be amazed if they had been replaced (unless the previous owner drove the car only with regen set to low).