All of my gasoline cars have met their EPA ratings even while going above the speed limit. Again, excuses. No matter what, there shouldn't be the drastic difference between the models. Aero covers adding 10% has been shown to be a lie and is nonsensical to anybody that wants to analyze it. All of that stemmed from an engineer saying it is "10% better". You would have to increase the aerodynamics of the entire car by 25% for that to create a 10% range benefit on an EV.
All of that said, I just installed 20mm spacers and am looking for a local owner with 18's willing to see if they will now fit over the rear brakes. The problem is the angle of the barrel, so the further out the 18's can sit, the more room there is for clearance. It may still be impossible, but I'd like to see just how much of a difference the wheels make. I'd like to see what 20's do to bring down efficiency of the RWD.
As mentioned elsewhere in the thread, I don't think that the wheel weight makes much difference at constant highway speed, and I have a hard time believing that the same width of the different tire makes a 25% total efficiency difference. The Michelins are specifically designed for low rolling resistance for being a more performance oriented tire. I have not seen enough data from P3D- owners to see how their experiences compare, but even D owners are experiencing the high Wh/mi. They don't have the stickier tires. Among the D owners, there seems to be a mixed bag between people getting close to RWD numbers and those that are like us P owners despite having 19's vs 18's.