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Why don't they make a P60D?

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60/75 battery has a lower voltage (less cells) which in turn reduces its max power output. Same current produces less power. Some of you may remember the original S60D which was never manufactured. Orders were accepted for a very short time (couple of weeks maybe) until Tesla realized that the original actual 60 battery cannot handle dual motor at all. So, 70D was born. Today's 60D's actually have the 75 batteries.
 
The only reason for offering in the 60, is the same reason Tesla temporarily offered the 40 - so they can offer an entry-level Model S around $60K (after rebates).

A P100D costs around $40K more than a 100D. A fully loaded 60D costs around $95K - and, assuming you could put the performance hardware on a 60D using a 75 battery pack, would people really spend $135K for a car that would have under 200 miles of range, with acceleration that is a small improvement over a fully loaded 100D with 335 miles of range?

Ignoring the technical details, the price points don't make much sense.
 
A rare sighting of an unicorn Model S P60D today.
Model S P60D Sideview.JPG
Model S P60D.JPG