Tesla is advertising total capacity because it's what everyone else does. If you really believe that they should advertise usable, then great, but get the other manufacturers to play by the same rules.
Yes that is what I believe. That is the only position that eliminates possible negative customer reactions. It doesn't cost Tesla anything, so why not take a position that minimizes risk, with zero cost? This applies for all other manufacturers as well, but I don't really care about them, and that is beyond the scope of this discussion, IMO. It is about selling a product in the most honest/ethical way possible.
If they advertise 75kWh battery, and 72.6kWh is usable, with 2.4kWh buffer: Some customers will be upset, because, rightly or wrongly, they believed they were getting 75kWh to drive with. The 2.4 buffer, even if it serves as useful purpose, makes it seem like they are getting less than advertised/paid for.
If they advertise 85kWh battery, and 78kWh is usable, and there is a 2.4kWh buffer: Some customers will be upset, not only is total capacity less than advertised, but usable capacity is significantly less.
If they advertise 70kWh battery, and 70kWh is usable, with a 2.4kWh buffer: No customers will be upset. Specs match (usable), or exceed (total) expectations.