The real question is; is that 5.1% remaining after dash reported 0% including the anti-bricking buffer or not? I wonder because I know some have reported driving below zero until that 5.1 % value goes to zero. I can't believe Telsa would allow that, since my understanding is that pretty much means death to the battery. Maybe there is some hidden % reserve not shown by the CANbus data.What they are showing is a 100% to 0% scale that goes from true full to 5% full (true state of charge). So their calculation is linear and consistent. But I agree it is not correct to show rated range based on the entire capacity of the battery when they don't allow you to use the entire capacity. They are fooling us that way and I think that's not OK. The reason they can get away with it is that they make no statements what energy consumption correlates to 'rated range'. There are also many variables while driving that all affect range so no one can claim they are not getting the promised range. Tesla can always claim all other factors can affect range.
Now I don't think they are trying to hide degradation that way. This behavior has been like that since the car was new.