So I just read through this thread and I didn't see anyone mention the known discrepancies between Panasonic's datasheets and their tested outputs. For that matter, everyone's datasheets and their tested outputs.
okashira on this forum (and others) had tested the Model S cells before and he says they are NCR18650BE:
Tesla Model S 18650 Cell Test Data
And Overclocker on candlepowerforums forums tested the NCR18650BE:
KeepPower 18650 3200mah (new Panasonic NCR18650BE cell) quick review
Note this part:
It's hard to find an original NCR18560BE datasheet, but the NCR18650B is easy to find. Later in that thread, is the "seller" post of a portion of the NCR18650BE datasheet:
View attachment 110327
This is a nominal 3200 mAh cell. The datasheet says 3180 mAh typical capacity, 3.6 volts nominal. But if you take the nominal capacity, that's 3200 mAh * 3.6 volts = 11.52 watts. 7104 x 11.448 = 81,838 kWh. However, NCR18650B datasheets often use 3.7 volts as the nominal voltage. So at 3.7 volts * 3200 mAh = 11.84 watts. 7104 x 11.84 = 84,111 kWh, which in marketing speak is 85kWh.
Panasonic literature now will more likely use 3.6 volts nominal instead of 3.7 volts, but sellers sometimes still use the old rating:
Panasonic Super Max 3.7V 3400mAh Rechargeable Li-ion Battery - Black + Green (2 Pieces)
Likely, Panasonic sold to Tesla that the NCR18650BE is a 11.84 watt cell, and Tesla turned around and sold it as a pack of 11.84 watt cells and rounded to 85 kWh. After all, that's what's on the spec sheet. However, we all know that what you can actually draw from it is very different. There is probably some laboratory test that can draw 11.84 watts from the cell and therefore Panasonic can claim that. Likely you need to be at over 25 degrees C and draw at a low current level.
Current NCR18650B datasheet:
https://na.industrial.panasonic.com/sites/default/pidsa/files/ncr18650b.pdf
Output improves with both going to 40 degrees C over 25, and 0.2 C discharge over 1C (640 mAh). Combine both, and we might get something closer. Certainly, it was interesting that Panasonic used to use 3.7 volts as nominal. For everyone actually engineering with the cells, the curves themselves and not the nominal values are of value.