THIS is the car deemed so darn good it breaks all the rules.

One of the most respected independent testers of consumer products found Tesla’s latest Model S, the P85D, performed so well it actually broke their ratings system.

Consumer Reports put the car through a set of standard tests it puts every car through and found the all-wheel-drive electric sedan performed “better in our tests than any other car ever has, earning a perfect road-test score.”

It somehow managed to score a 103, even though the ratings system doesn’t go past 100.

Its high scores were mainly due to its blistering performance and energy efficiency.

The P85D is capable of accelerating from 0-100km/h in 3.3 seconds, while the electricity costs to run the car is the equivalent of a petrol car that averages just 2.7 litres of petrol per 100km. That’s roughly $3.80 to drive 100km, compared to its similar in performance petrol rival, the Audi RS7 which will set you back $13.30 per 100km of driving with premium unleaded petrol.

The car also scored highly in braking and handling tests, placing it well above the standard Model S, as well as most other cars in its large sedan class.

But despite its more than perfect score, Consumer Reports noted the car as whole wasn’t perfect.

It’s just the car’s flaws weren’t part of the scoring criteria.

These included the 450km-plus range — a concern if there were no chargers nearby, as well as an interior that wasn’t quite at the same quality as some of its other luxury rivals in the $150k-$200k car market.

The first Tesla Model S P85Ds have just started to arrive in Australian driveways, priced from $182,524 driveway.

While it’s certainly not a cheap car, only the Nissan GT-R beats it in performance in the sub $350,000 market, making it a relative performance bargain.