I'm pretty sure that the EPA's kWh/100 miles efficiency ratings are based on kWh extracted from the "wall" (EVSE). Also the Roadster's on-board charger is not super-efficient (it is light and powerful however, Tesla prioritized their 1.0 design correctly in my opinion). EPA's range numbers are based on the energy available from the battery and charging losses don't apply.
To calculate range from battery capacity, we need the vehicle's kWh/100 mi efficiency. I think that, this is reported on the Roadster touchscreen, but it is not reported by the EPA.
GSP