It NEVER made sense to me mathematically that a 60, S85 and P85 would have the times Tesla lists.
It's my opinion their claimed GAP between S85 and P85 is not true.
There's a 60 "hp" difference between the S60 and S85, with a .5 second difference in 0-60 times. (5.9 v 5.4)
Yet between the S85 and P85 there's only a 56 "hp" difference (from memory) between the two.
And YET, there's a HUGE 1.2 second difference in 0-60 times! (5.4 v 4.2) BS!!!
My bet is, they wanted it to look like a huge difference when trying to sell the more expensive P85.
Here are my armchair guestimations. They should be far more evenly spaced.
S60 = 5.8 (or better. I think it's under-rated) I've driven a 5.8 second car, and this is faster.
S85 = 4.9 (The testers figures. And the S85 is a hell of a lot faster than the claimed 5.4. This would make it .9 seconds faster than S60.)
P85 = 4.2 (Tesla's rating. That makes sense given the slightly less "hp" increase and extra weight of the car which gives it a .7 increase)
Various testers have shown the P85 to get 3.9, so basically (for easy remembering) 5.9--4.9--3.9. Tesla makes the numbers more conservative to avoid complaints (my guess).