I think this is asking what I asked earlier, and what wk057 said he immediately wondered too, which is, essentially, do the Tesla P85D and McLaren F1 have roughly equivalent 0-60 times, or is there a chance that the P85D time included one-foot rollout while the McLaren F1 time did not, which would make the McLaren F1 .3 seconds, give or take, faster 0-60.
I had hoped someone with more expertise would definitively answer this. But I don't believe anyone has, or if they have I didn't understand it.
I admittedly do not have any expertise in this area, but I did do some searching, and I believe what I found answers the question with a reasonable amount of certainty. The answer is that the cars do have very similar 0-60 times, and that the comparisons were apples to apples. This is what I found.
I started with the Wikipedia article on the McLaren F1, which supports the 3.2 0-60 time:
McLaren F1 - Wikipedia, the free encyclopedia
The reference to support that time is an article in "Autocar:"
McLaren F1 1992-1998 performance | Autocar
That article doesn't say explicitly whether or not 1-foot rollout was used.
Digging a little more, I found this article, also in "Autocar:"
How much do performance figures on sports cars actually matter? | Autocar
In the article immediately above, the author gives several reasons why American magazines often report slightly better 0-60 times than his magazine does. He talks about things like weight, fuel being carried, etc., but never mentions 1-foot rollout as a factor. He would have had to include that, since it is such a big factor, if, in fact, his publication and the American publications were doing things differently. Here's just one paragraph from the article, so you get a feel for it:
"American magazines have a habit of producing unusually rapid figures on cars, after all; always have done, always will do. Call it the unfair advantage, call it what you will, but for a long time it’s been an unwritten rule of road testing that the US mags tend to record faster times on their cars than everyone else."
This article would have had to have mentioned 1-foot rollout as a difference, if there was a difference.
So I think, based on the above, it is reasonably safe to conclude that the times being thrown around for the McLaren F1, like the times being thrown around for the Tesla P85D, do include 1-foot rollout, meaning the comparisons are valid, and the cars have similar 0-60 times.