Nissan, BMW, GM and KIA are able to offer battery degradation warranty.
Why they can offer degradation warranty, but Tesla can't?
Partly because they are only dabbling with EVs and can afford to take a risk of having a lot of warranty claims.
It would be reasonable to offer a warranty that covers degratation significantly worse than typical. Unfortunately, nobody knows exactly what typical degradation will be, nor what the variance is likely to be.
We expect it (for Model S) to be quite good, but Tesla can't risk setting a hard number that is close to what they expect since there's always a chance that typical degradation will accelerate in later years or high mileages or some other factor that could affect a large number of users. So if Tesla did publish a hard figure, it would have to be very conservative - they can't afford to have 100% warranty claims because they've got the limit wrong by a percentage point or two. And if they do publish a very conservative figure, then on the one hand it hurts their marketing because people will treat the conservative warranty number as the expected number, and on the other hand it doesn't actually help the people who deserve help. For example, if the actual degradation at some milestone of use is typically 10% with a variation of only a few percentage points, then we'd probably agree that someone with 20% deserves help from the warranty - but Tesla would be unlikely to set the limit any better than 30% even if they actually forecast this scenario accurately.
As it is, we can hope that Tesla will treat cases of unusual degradation fairly under 'goodwill' - but they aren't obliged to with the current warranty, and it's tricky to devise a forward-looking warranty that they could be reasonably asked to give while still being useful. They could reasonably give some more clarity on their goodwill policy, and perhaps some retrospective rules (they could now set a hard number for 2-year old cars if they wanted to).