The problem was at the very beginning, and Tesla's choices later on just made it even more of a mess.
They took Panasonic's 3200 mAh NCR18650BE cells, took the nominal voltage which was 3.7 volts, and get 11.84 watts each. Multiply by 7,104, and you get 84.1 kWh. They then rounded it to 85 kWh. However, Tesla knew that there was no way to get 84.1 kWh out of those cells in their application. Enough so that the BMS actually treats them as 81 kWh. So right there, Tesla was off, and for no real reason. It wasn't like people would not have bought the P80 or S80 because they weren't P85's or S85's. They have the same performance and the same lead all this time.
But then, they really screwed the pooch when they weren't consistent with the 60. Consistency is the key.
Ironically, the 75 is probably the most accurate. I think they are within reasonable marketing ethics to use the anti-brick buffer as part of their specs. After all, we are buying that. We do use it by not using it, since it improves cycle life. If we actually bought 72.4 kWh of batteries, we would still have to put in a anti-brick buffer below that. Also, c-rates are based on the entire pack, including the anti-bricking buffer.
So now, Tesla was accurate with the 75 but lied that the 60 is actually better than a 60. Yeah, it causes more distortion since the distance between the two is much smaller... again, consistency rules. Tesla should learn from this. But the 85 and the 90's are really stretching it... I think they should not have used Panasonic's marketing numbers since they weren't true wrt to Tesla's application of those cells. Not that those markings were really true of those cells anyways, but, ironically, Panasonic is probably one of the least worse at cell spec marking. But once they marketed the 85, what were they going to do with an actual 85? Call it a 90. Again, using Panasonic's marketing numbers (3.4 x 3.7 x 7104 = 89.3 kWh), so there's a smidgen of justification, but not really. We would like to think Tesla is better than this.