They seemed to indicate that they actually measured 0-60 at 3.7 sec.
The recent Car and Driver test drive came up with 4.0 sec:
This number totally depends on the state of charge and if the car is warmed up.
During our 1/4 mile drag racing, the difference in peak performance (12.6 seconds) versus really good performance (12.9 seconds) drops quickly.
To achieve the best result, you really need to be at 100% full charge in performance mode.
From my experience, the best results are acheived by driving the car around for a bit to warm up. Then place the Roadster Sport back into a high power charge while set in performance mode. Top off the battery pack. Then go do your testing.
My car set it's best time (12.643 seconds) at the end of the night after many runs. In between it was always plugged in at 240 volts / 40 amps to keep topping off the battery pack. Performance mode charging profile.
If the car magazines were not doing these things and did their testing with a 50% to 75% battery charge, then I think 4.0 seconds for 0-60 was very likely what they recorded.
The car guys think with a background of gasoline vehicles. It doesn't matter how much gas is in a car. Less fuel actually means less weight. They might not have been thinking about topping off the battery pack before their 0-60 tests.