For Tesla CPO with 2 years and 100,000 miles the warranty expires when the car reaches 100,000 miles. My experience with Tesla and everyone at Tesla telling me this that my car when purchased had 85,000 miles and now my car has 102,000 miles. They have refused warranty on my car which is still under 2 years from the date of delivery.
It's 2 years or when it hits 100k. Which ever comes first. I don't understand why it's so hard to understand that.
The only difference is if you get the 4 years warranty it's 4 years or 50k miles counting on the day of purchase.