I don't believe or trust reviews like this because they've not caught up with a few material facts
1 - over the air software updates can change how cars behave in ways we don't always see. Does the M3 and MY perform differently or are they on different versions of software?
2 - The M3 is also an old one, maybe only a few months old but with the older smaller battery as the current M3 and MY LR now have the same battery, yet they seem to have taken the range figure for the new M3, bit of a fail and explains why the 18% shortfall.
3 - quite a few comments elsewhere have talked about BMS calibration and cell balancing, and my limited understanding is the issue with the BMS is it can struggle to predict where 0 is over time and becomes slightly pessimistic. In other words, the cars drops the available range shown, but the range is still there. My long forgotten physics A level would lead me to think that once a car hits zero, the worse the BMS calibration is the more the car still has in reserve. Ergo, to suggest the car has an 11 or 13 miles buffer is a function of BMS calibration and not a design decision, and a calibrated BMS will have a smaller buffer.
I may be mistaken in some of the detail but a battery running down isn't as easy to assess as an emptying petrol tank.