We bought a 2013 P85 (Feb 2013 build) at the end of June. We asked for and got pretty good photos of the car. When asked if there was anything in particular we wanted to see, I just asked for any potential damage or wear/tear.
The photos showed 2 noticeable bits of damage: The driver's interior door panel trim (the aluminum trim) was scratched and dinged (as if from heavy bracelets/jewelry), and there was a deep scratch running from just above the right rear door handle all the way to the back of the car. I asked if they could do anything about fixing that damage or reduce the cost of the car, and they said no to both requests.
However, when we got the car, we found the scratched panels had been repainted, scratch completely gone. The damaged trim on the interior was still there, but when we mentioned it, the service center put it on their list to replace the next time we were in for service. It was replaced without cost to us.
One point to mention: When we got the car, both passenger side wheels had scrapes on the rims. The tires looked brand new. We had to bring the car back to the Service Center after about 2.5 months due to an update that wouldn't take, and on the way to the SC (180 miles away), I got a low tire pressure warning. After doing their work, the service center checked both wheels and determined they were bent. While I insisted the scrapes were on the rims when we got the car, they insisted they had no records of that damage and insisted it must have happened while we had the car. They also stated that if the damage had been on the car before they handed it over to us, they would have repaired or replaced the wheels before delivery, as they saw the damaged wheels as a liability. They also confirmed the tires had been replaced but I expect this happened before the car was offered for sale. They offered to replace both rims if I replaced the rear tire (which they found had a bubble in the sidewall). I accepted their offer without question, as I had no evidence to support my position. (I believe the damage may have happened somewhere in transit. The scrapes were not on the rims in the photos from Tesla, but they are on the car when I took a picture in front of our house the day we took delivery, and I know we didn't hit anything on our drive home.)
As to the overall condition of our car, I would say it was excellent. The car had 17,416 miles on it when we got it. Here's basically every spec of wear or damage I've found on it:
1) small lipstick smudge on the driver's suede sunvisor (we were able to clean this off)
2) both sunvisor mirror covers have one of the two hinges broken.
3) A small wear spot on the beige leather on the a-pillar (sit in the seat with the door open, turn and look to where the seat belt hangs...)
4) Scuffs on the brake and accelerator pedals.
5) Scuffs under the front "chin", likely from bottoming out on driveways or curbs (even though our car has air suspension)
6) Scuffs on the rear diffuser fins at the back (similar issue as the front)
7) Dried decomposed leaves/sap/tree material in the rear hatch lid under the rear window glass.
I have no indication that our car was in better or worse shape than other CPO cars. With the exception of the above mentioned items and the stated odometer reading, the car appeared, felt, smelled and acted just like a brand new car. We were very pleased with the condition of the car, and Telsa's service to us.
Our car was in Cleveland, and they shipped it back to Fremont and did a "full service" there before shipping it up to Portland. I don't know the full extent of what they did. I suspect (although I have no evidence to support this) that our drive unit was replaced. The only reason I think this is because our car is absolutely silent, quieter than several other newer S's I've been in.
We cleared 10,000 miles in ownership in this car over the Christmas holiday. With the exception of the over-the-air update that wouldn't take in August, we have had no issues with the car.
