Seems like for now CPO P85Ds with a 2 year warranty have settled around the late 40s and CPO P85Ds with a 4 year warranty have settled around the early 50s.
There's still a loaded CPO P85D for $48K.
85 kWh Performance Model S 5YJSA1H21EFP63526 | Tesla
85 kWh Performance Model S 5YJSA1H21EFP65003 | Tesla
85 kWh Performance Model S 5YJSA1H2XEFP63587 | Tesla
85 kWh Performance Model S 5YJSA1H23FFP78286 | Tesla
Model S P85D 5YJSA1E40FF119152 | Tesla
There's still a loaded CPO P85D for $48K.
85 kWh Performance Model S 5YJSA1H21EFP63526 | Tesla
85 kWh Performance Model S 5YJSA1H21EFP65003 | Tesla
85 kWh Performance Model S 5YJSA1H2XEFP63587 | Tesla
85 kWh Performance Model S 5YJSA1H23FFP78286 | Tesla
Model S P85D 5YJSA1E40FF119152 | Tesla