Well I'm not really arguing the format size (although if you assume the same cell wall thickness and material, the 2170 does have better energy density than the 18650; you can do the math on cylinder surface area vs volume to verify this is the case).
I'm talking about the claim the efficiency number is independent of IR. At least for the purposes of this context (the EPA efficiency) that's not true. It may be true however of the displayed efficiency on the dash.
The key point is what does the "Wh" measure in the Wh/mi figure.
On the dash display = discharge "Wh". For this, IR doesn't matter.
For EPA MPGe testing = charge AC "Wh". For this, IR definitely matters.
For EPA range comparisons = nominal pack "Wh" or charge DC "Wh". For this, IR definitely matters.
I'll give an example. Say you have a pack size that is 60 kWh usable nominal. A low IR pack might be able to get 59 kWh discharge, a high IR pack maybe 57 kWh discharge on EPA cycle (numbers for illustrative purposes only). In both cases, the car's dash display Wh/mi consumption on EPA cycle is 240 Wh/mi (because everything else other than the pack IR is the same).
The low IR pack gets rated at 246 miles of EPA range.
The high IR pack gets rated at 238 miles of EPA range.
Certainly I'm not suggesting IR, doesn't have an effect. Even with the same pack, if you pull energy out of at a rate of 1amp you will get a different overall energy output than if you pull at a 1,000A rate. Certainly losses are real.
But in the context of this discussion (at least the posts I'm replying to), the issues are the efficiency of a the Model 3 (vs. the Model S), and what is a reasonable Wh/mi usage. Factors for that are aero, rolling resistance, mass, drivetrain losses, etc...
Thus if the Model 3 is capable of getting by on 240 Wh/mi, then that's what it will draw. If an 18650 pack has an IR that's bad, you won't get as much range. If it has a 2170 pack with poor IT, it also won't get as much range. The same would go for a Model S.
The overall energy density has primarily to do with cell chemistry, anode/cathode design, etc...
You can have an 18650 with low or high IR. You can have a 2170 with low or high IR. You could have a have an 18650 with 100Wh/Kg energy density. You could have a 2170 with 100Wh/Kg energy density.
You can use different cell wall materials and thicknesses. You can terminate either cell on one end only, or both. You can use wrappers or forego them. All of these things affect overall cell weight, and it doesn't necessarily have to do with format size.