Regarding the EPA testing, they don't test in the outside, real world. They test on a machine and then add fudge factors. Still, I think a lot of us want to see real, owner-attained numbers. Also, I don't believe Tesla added any reserve to protect new EV drivers. I think, as several others do, that Tesla didn't want to advertise that the Model 3 LR had range comparable to a Model S 100D so as not to contribute to cannibalization of Model S sales, and revised the EPA rated range down to accomplish that. Lastly, I don't believe that there is any "reserve" when the battery is "empty", I think they just adjusted the wh/mi constant accordingly. Of course, these are my opinions - who knows what the actual "truth" is?