I agree that the Tesla is soft up top and I don't think I have hit 100mph yet in my P85
Look at the 1/4mile times ICE vehicles with the same 1/4 mile time usually have a pretty significant MPH advantage at the end.
The other cars were slower off the line but catching up 5-10mph difference in the 1/4 mile is HUGE.
Engines and motors have power CURVES, electric motors make peak torque from 0 to a point where as discussed above feedback begins to slowly reduce output.
That said once you figure in the downshifting an ICE needs to do, Teslas fair well, but once an ICE has downshifted an equal HP ICE will out accelerate a Tesla at speeds beyond what is legal on public roads because they can access peak HP rpm where it is past for an EV.
I traded a Chevy SS on my P85 that car was 415hp 415tq, compared to the 416hp 440tq of my P85, low speeds the Tesla is a lot quicker to accelerate, but stab the pedal at 70mph and the Chevy once downshifted pulled a fair bit better, with half a dozen gears to pick from you could get the engine between peak TQ and peak HP where the electric motor is past peak HP and torque the curve on the decline. At 70mph the ICE and P85 are making both right near peak power BUT the ICE is 700lbs lighter and has gearing options where the Tesla is passing peak HP and sliding down the hp curve.
Before I saw this thread I started another on the power delivery topic but my understanding is based on memory so consider numbers general not specific the P85 makes peak torque to 5100rpm which is 43mph then plateaus at peak HP to peak HP at something like 8000rpm and 73mph, after than power output is on the decline.
Compare that to my previous Chevy that could access all 415hp at 36/62/95/127as it went thru the gears.
Now if comparing a P100D there is so much power on tap few have access to a comparably powered ICE to compare to and likely have to be above 100mph to notice the acceleration falling off.
The billiard table flat torque curve at legal speeds is what sold me on the MS. I don't often drive over 75mph and when I do am very rarely asking for a burst of acceleration.
Edit:Went back and found the data I had seen in the past and reran the numbers.
Tesla - Model S - P85 PERFORMANCE (416 Hp) - Technical specifications, Fuel economy (consumption)