.
I've seen people say that before but
https://www.tesla.com/sites/default/files/model-s-preowned-warranty.pdf says
Basic Vehicle Limited Warranty
Subject to separate coverage for certain parts and the exclusions and limitations described in this Pre-Owned Vehicle Limited Warranty, the Basic Vehicle Limited Warranty covers the repair or
replacement necessary to correct defects in the materials or workmanship of any parts manufactured or supplied by Tesla that occur under normal use for
an incremental period of 4
years or 50,000 miles (80,000 km) from the first day and at the mileage a Pre-Owned Vehicle is delivered to the first Pre-Owned purchaser, whichever comes first, irrespective of the expiration date or mileage of the Basic Vehicle Limited Warranty specified in the original New Vehicle Limited Warranty for the Pre-Owned vehicle.
I'm reading that to mean odometer use as a new first owner car isn't part of that mileage because it didn't happen after the car was sold as a CPO.
So it appears that the CPO warranty can expire before or after the regular warranty. As in even a 99,000 mile car still could get additional years and miles from the CPO warranty.