This conclusion is not consistent with EPA testing. Based on data from the 2013 MY Model S85 calculated battery capacity is 245Ah at an average 350V or 85.75kWh, which is also consistent with the full recharge event energy of 95.507kWh, as this will correspond to the overall charging efficiency of 0.8978 (consistent with the 0.92 efficiency of the charger and charging losses in the battery).
Do you know for sure how the EPA measures the power fed though the charging system? Not saying you're mistaken, I'm just curious...I don't know how the EPA measures this.
Let's say you have 120/240V split phase utility connection with a 200A meter and panel. Let's call this point A. You put an accurate power measuring device in your panel, something like a 0.5% certified eGauge + some accuCTs that are revenue-grade certified. This will measure accurately the voltage at the panel + the current flowing towards your EVSE.
Now here's the thing : how long of wire do you have between your panel and the EVSE? 50ft? 100ft? 150ft? This wire will heat up and you'll get a voltage drop at the end. Wires getting inside the EVSE is Point B. Same current.. less voltage. Then this goes into the EVSE's cable, charge port, car's cabling, etc. All of these also heat up... and voltage drop again.
Then it hits the charger (Point C) and the charger knows accurately the input voltage and current. There are efficiency losses in the charger itself (around 92% for the gen2+ charger.. less than that on gen1) then there's internal resistance of the battery. Then the BMS knows checks the SOC and a bunch of other stuff and you've got a full battery (Point D)
For the sake of the example, let's assume you have a 100kWh battery. i.e. one that stores a pure 100kWh. Perfect battery, no IR, no taper. It takes exactly 5 hours to charge the battery
Now let's walk back from point D all the way up to the panel :
Point D - Battery : it had 0kWh stored.. it now has 100kWh stored.. took 5 hours.. so it was charging at a constant 20kW
Point C - Charger : assuming battery IR and charger efficiency of 92% (combined), you were pulling 20kW / 0.92 = 21.739kW
Point B - At 80amps, 25ft of AWG6 (IIRC what the HPWC is using INSIDE its cable), you lose around 1.58V.. around 126W. You're measuring 21.865kW
Point A - At 80amps, 150ft of AWG3, you lose around 4.75V.. around 380W. You're measuring 22.245kW
You check your eGauche after charging the car. and it tells you you've just put 111.225kWh in your car. And right now I'm completely ignoring the terminations of the wires! I'm pretty sure the cabling went though a disconnect so that's 2 connections + the actual disconnect. Maybe they measure like the meter would - feeding the bus bars inside the panel.. and you have the breakers + it's connection to also account for in heat loss.
You see where I'm getting at? The EPA is there to tell you how much you're going to pay at the end of the month. If they measured power right before it enters the car, it would not reflect the meter cost at your place. That why it's a bit dangerous to take these number and infer the battery capacity. I'm pretty sure that 95.507kW is a VERY accurate value of the power that was sucked up by the car during charging.. when measured in the panel.. close to the meter.