I think this is more likely as well. The X weighs more and has a higher drag coefficient. An X with a 110kWh battery will help it achieve better range than an 85D model S, or at least equivalent.
In principle I'd agree it's not a bad idea. In practice, though...
How are you planning to get to 110 kWh? The current 16x6x74 module structure doesn't lend itself easily to that. You'd either need cells with 40% more capacity than the ones in the 85 kWh battery, or else 40% more cells.
As far as I know the 40% larger cells in mass production in a size compatible with the existing pack tooling don't exist.
To get 40% more cells, you either need to add 6 more modules or make bigger modules. Adding 6 more modules means 40% higher voltage, too - 640 volts nominal.
Are the chargers and drive inverters capable of handling that safely?
What about the cabin heater and A/C compressor?
Are the pack contactors safe for that higher voltage?
Can the Superchargers charge a car in that range (kinda a gimme, since Tesla is using the same hardware in the car chargers and the superchargers - either both will be fine or neither will, aside from potential cable issues.)
Where do you put 6 more modules? You'd pretty much have to break compatibility with the Model S battery pack and make one that's either a bunch longer or twice as thick. (Both certainly doable, but is it worth the complexity?)
Or you can start from scratch with new tooling and automation. Make new modules of whatever size works, make new packs from the new modules. That lets you keep the system voltage the same (and with it all of the drive and accessory components,) but at the cost of having to make a new set of tooling and robots/programming for the new system and carrying two sets of parts for the life of both programs - and you still have to find 40% more volume under the car somewhere.
Based on the above concerns, my bet is that you'll see Tesla sticking with the existing packs, until/unless they can find a source for large numbers of cells with a higher capacity in the same volume at a reasonable price - at which point you'll see a new capacity introduced using the existing module design and pack design.
(I also wouldn't be terribly surprised if Tesla made a fractionally larger pack by putting a seventeenth module on top of the existing front double stack in the new taller car. It retains compatibility for nearly everything, and the ~20V jump in system voltage likely isn't enough to create problems, while the extra ~5 kWh might just about offset the larger heavier car.)
Walter