I don't recall if someone else already suggested this, but I was thinking about the advertised EPA range for all versions of the Model 3 LR being the same and it kinda makes sense if you look at it this way: The RWD, AWD, and P versions are all using the same PMSRM as the primary drive unit and the front induction motor in the AWD and P versions is just freewheeling until performance demands activate it, which is a situation that's outside of standard EPA testing procedures. Yes, the front motor would add some weight and some extra losses through freewheeling, but those two factors wouldn't cause a significant hit to an already sandbagged range rating, no?
Remember, the original P85 had the same EPA rating as the S85 because the rear drive unit was basically the same and the ability to put down more power didn't matter in the context of EPA testing because that capability is outside the boundaries of the testing.