I'd venture to say that noone, short of maybe Tesla Engineering, really knows. It's a tough thing to test...given the exact same energy use for acceleration to speed, exact same route, number of and rate of stops, etc. on the exact same tires and rims I think it would be hard to know.Sorry let me clarify...
My interpretation of the original statement was that it was expressing that there was one or more things mechanically or electrically different between S85 and P85 making the P85 have a lower range. That surprised me, as I thought the entire difference in range estimates was wheels and tires.
Given that we've seen convoys of Model S both P and S versions, that all used relatively equivalent energy that any differences must must be pretty small.