Batteries can be very complex systems, and all the various aspects work together to meet design intent. With an EV, one of the primary driving factors behind the design is a long life. Ideally the battery would last as long as the rest of the vehicle. In order to do this with current battery tech, its VERY common for manufactures to limit the absolute SOC window to something narrower than the battery can physically tolerate. Most batteries will tolerate a charge much higher than they see in service, but this can limit cycle life to a handful of cycles. Since people typically don't want a pack that's massively degraded after 1000 miles, nobody is doing this. So when the car indicates 100%, its never 'really' 100% of what the battery will physically hold. But rather, a software imposed limit. This is true for effectively any rechargeable lithium battery in consumer products. Now, with this software imposed 100% limit, it still means when you hit 100% SOC, the battery should not accept any additional charge of any kind. So you will have zero regen. Any ICE vehicle made within the past ~20 years most likely has fuel cut at speeds above when the torque converter can lock. So you do get some modest amount of deceleration on top of rolling resistance and drag. An EV with 100% SOC will most likely roll much more readily than an ICE due to the optimizations put in place to minimize the cost of the battery for the given range. And with most any modern EV, the battery most likely still has a fair bit of capacity left after it hits 0%. This does not mean you can keep driving past 0%, its intended to be there as a buffer so the car isnt a useless brick after a deep discharge. Discharge most modern lithium packs too low and you increase the risk of cells going into reversal or being damaged internally to the point where they will not tolerate a charge. Most EV's intentionally add a small buffer below the indicated 0% before it hits the minimum design SOC to account for error. This isn't free energy or some amazing technology, its just the manufacturer being unsure of how much energy is going to be left. It still will stop you from discharging past 0% of the design SOC even though energy is still available in the battery. This is mostly so if the car sits a long time and discharges to 0% design SOC, it can physically disconnect the pack and will be able to safely recharge for quite some time. Without these buffers on both ends, the battery would most likely fail very quickly for some people that charge high and discharge low on a regular basis. Having some buffer on the top end also means you can get higher charge rates at higher SOC without punishing the pack. So, really most any well designed battery has extra capacity you pay for but can't use. This is true for some better designed consumer products like laptops, cordless tools, and vacuums. It's a big part of how someone can design a battery to last 20 years when cellphones last 1-2. Just different priorities, chemistry, and design. And in a good pack design, there very well may be various tiers of SOC. The physical limits of the battery, the design limit, and then what you show to the consumer.