I think there is some confusion about dual motors being more efficient than single. The single motor Model S has the large motor and drive unit that was originally developed. Later, Tesla designed the smaller and slightly more efficient front motor and inverter unit. It's not different gearing. It is just that the newer, smaller motor is a little more efficient.
Dual motor Model S have the small motor both in the front and in the back. The PXXD versions have the old large motor in the back and the smaller newer in the front. The PXXD can switch off the back motor when cruising and running just on the smaller motor. They call that torque sleep.
It's not gearing that makes it different, it is not running two motors instead of one. It's just the more efficient smaller motor that makes the difference. In general, the type of electric motor Tesla is using runs more efficient at higher load than partial load. Having two smaller motors has the advantage that you can accelerate fast and efficient using both motors at high load, and when cruising, you switch one motor off so the load on the other is higher making it more efficient.