If Tesla has multiple specs attributed to the same part number then I would have some serious concerns about their process controls - even if they were being differentiated in their MRP.
The SiC MOSFETs are not made by Tesla, they are manufactured by a chipmaker. The same part number has a rather wide range of tolerances from the manufacturer. Some can handle more current with less heat than others. Tesla could get bids on the same component while specifying a tighter tolerance but then the manufacturer's yield would go way down and the price way up. The tolerances vary, in part, because each MOSFET comes from a different part of the silicon wafer and SiC MOSFETs are sensitive to the variances in the wafer.
Rather than specifying tighter tolerances for the Performance models, or throwing out the bottom X%, Tesla has said they test them in-house for performance. The best ones end up in Performance Models. Tesla has not disclosed what percent of the AWD models have components good enough to become Performance models as that is proprietary. The reason Tesla doesn't give them different part numbers is that, for production flexibility reasons, they want to be able to use "overflow" Performance drive units in AWD models and it would not be fair for some AWD purchasers to get drive units essentially marked as "Performance ready" while other purchasers only receive drive units essentially marked as "AWD only".
If you are familiar with how much "noise" certain Tesla buyers make when they think Tesla has given a better deal to the next guy, you understand why Tesla does not go down that road. Imagine if both you and your neighbor purchased AWD Model 3's on the same day and for the same price. Then, while comparing notes you found out that Tesla had given your neighbor a car that was capable of being upgraded to a Performance model while yours didn't meet the spec. Once an AWD car is sold, Tesla will never allow the owner to upgrade it to Performance. In time perhaps the SiC MOSFETs will become more consistent. Tesla doesn't (currently) own a silicon foundry so you will have to blame the chipmaker for selling the SiC MOSFETs with such a wide range of tolerances. Currently, that's just a fact of the state of the art.