New tires also have a larger diameter than worn tires. The number of revolutions per mile goes down which raises the reported Wh/Mi.
I worked on a county bus system that had been put in before GPS became available outside the military. When I was working on it GPS had just become available, but they were stuck with the old system. With the system there were transponders all over the county and any time a bus got near a transponder it would report it's number, odometer reading, and some other data. A control center used this data to keep track of every bus on the streets.
When they were beta testing they found out they needed to factor in tire wear. Buses with new tires had significant differences in odometer readings than buses with tires near the end of life.