Yes the 0-60 time can be decreased by optimizing the torque on the two axis. Actually I read on TMC that such a decrease was possible from the very beginning of the P85D life but that Tesla designers decided to get 3.2 secs because they didn't manage to have a continuos acceleration by lowering such a number to 2.8 secs. In fact they had issue to harmonize the acceleration of the two motors.



Maybe that now in Tesla they managed to work out the issues between the two motors and get 2.8 secs.



But IMO the driver should enter a password to get 2.8 secs just to let him think twice before of using such an acceleration.

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