First, rational two-way dialog between disagreeing parties is awesome.
Maybe we can come to a consensus on this. Using your car as an example, 270 watts per miles is your EPA consumption (or rather, the number that Tesla has assigned to your battery that matches with what's on your dashboard at 100% given the available energy available). I think what you are saying is that you can actually go the dash rate miles if you use that 270 consumption number, from 100% right down to zero, you'll hit it. And if you couldn't hit it, like myself, then you are suggesting that there are losses in the drive-train and the extraction of energy from the battery, weather through the DC to AC conversion, heat, friction, etc. The end result is that I come up short.
What I am suggesting is that your point about the conversion losses is very valid. And in your solution, depending on how much you exceeded your 270 number, the losses at the end of the battery would vary. Discharging the battery at higher rates is less efficient, isn't it? So by that logic, you would be off by not only the percentage loss, but an additional amount to account for the higher, less efficient discharge rate? In other words, the difference would be unpredictable because we don't know the efficiency losses at each discharge level.
But in my case, I'm saying that the ratios are the exact same, and therefore don't account or allow for any other corrections. If I exceed the consumption by 20%, I reduce the available miles driven by 20%. The ratios are locked. And at the end of a discharge cycle, the only number that fits both equations and both corrections (+/- EPA consumption) is the usable capacity of the battery, not the nominal.