One theory offered up is that Tesla is building the CPO options list based on the original MyTesla order configuration of the vehicle as the data source. Recall that new orders get a grace period to make changes and even after that, some things can retrofitted/added onto the car. It is quite possible they are not using the "as delivered" option list of the prior owner, but the "as originally ordered" option list. Still surprised they wouldn't build a new options list at intake of the car in the CPO process, but as Hank said, this could be the lazy part.