2012 Tesla Model S
Db @ Idle: 35.4
Db @ Full Throttle: 64.2
Db @ 70 mph Cruise: 61.2
2013 Porsche Panamera GTS
Db @ Idle: 50.5
Db @ Full Throttle: 77.0
Db @ 70 mph Cruise: 64.5
I start with this qualifier: I am a professional acoustical engineer, and my specialty is noise control engineering. My job as a consultant is helping manufacturing companies with noise control evaluation and designing engineering controls to reduce worker exposures to safe and acceptable levels. So I know a lot about how sound is generated, propagates, and is attenuated. With that qualifier, I think the Model S is as quiet a car as I ever driven/ridden. I took time a few weeks ago after test driving a Performance Model S to carefully examine the structure of the vehicle from an acoustical engineering point of view. Here are my conclusions, the doors, windows, and pano-roof are all very well sealed, which minimizes the affect of wind noise inside the cabin. Keep in mind that even a pinhole air gap between the rubber seals and the structure (frame or glass) can significantly degrade the noise reduction capability (a.k.a., attenuation) of the system. Next, the floor board and firewall appear to have high sound transmission loss properties (another term for attenuation), that helps minimize airborne noise generated between the tire and road interaction (e.g., tire noise) from reaching inside the cabin. Finally, and this is important, I have only ridden in 2 Model S cars, but both had the air suspension system. The purpose of the air suspension is a high-end vibration isolation system, that in and of itself helps mitigate structure-borne vibration, which can lead to airborne noise inside the cabin. However, I presume a car without the air suspension will still be fairly effective at minimizing this potential noise source inside the car, but I really don't have experience with this configuration to really say with any certainty.
Bottom line - from my personal and professional experience with acoustics, I can say the Model S with the air suspension is one quiet car. Plus, with a relatively quiet ambient level, this enhances the listening quality of the sound system, as you don't need to overdrive it in an attempt to hear it clearly.