You quoted the Roadster pack density at 124 Wh/kg, which used 2.2 ah cells, the S uses 3.2 ah cells, I highly doubt the pack density only improved to 135 Wh/kg with the new cells. Also as I noted the non cell materials are likely lower energy input materials since they don't need to be high purity or need to be assembled under clean room conditions.
We don't have enough data to figure out the Model S pack density (the weight difference approach with the 60kWh, 85kWh packs might get you close, but as you pointed out, there's some iffy things with the weight that Tesla did to the 60kWh pack).
But we do have enough data to figure out the pack density of a Roadster pack if you swapped out all the cells for newer Model S cells.
Some facts first:
-121Wh/kg for Roadster pack
http://www.teslamotors.com/roadster/technology/battery
-Roadster used 2400mAh cells
http://www.teslamotorsclub.com/showthread.php/3810-Roadster-battery-(ESS)/page2
-Model S used 3100mAh cells
http://www.engadget.com/2010/04/23/panasonics-3-1ah-batteries-to-be-used-in-the-tesla-model-s-hav/
Approach 1 (cell/pack approach):
Roadster pack has 6831 cells, weighs 463kg (56kWh, 121Wh/kg), with 92% utilization of cells (calculated 2215mAh used out of 2400mAh, number also matches well with blog post below saying cells limited from ~2-95%SOC)
http://www.teslamotors.com/blog/bit-about-batteries
If you swapped all the cells to Model S cells you get 70.1kWh (3.6V * 3.1Ah * 6831 cells * 92% use) with a pack density of 151Wh/kg.
Approach 2 (density approach):
121Wh/kg for pack
195Wh/kg for 2400mAh cells (3.7V, 2400mAh, 45.5g Sanyo cells I found on Ebay)
245Wh/kg for 3100mAh cells (3.6V, 3100mAh, 45.5g Panasonic NCR18650A)
If you assume the weight ratio between the cell and overall pack remains the same after you swap the cells, you get 152Wh/kg (121*245/195).