I do laugh when people say Tesla isn't making a profit, their profit margins on each vehicle are higher than any other mainsteam auto manufacturer however they plough most of it back into R&D and building new factories. When they are making 5 million units a year instead of 500K in a few years time and their %growth steadies up a little then Teslas free cash flow will be positively embarrassing. That's why their share price seems to be in bubble territory.
The EPA rating is an American thing that gives a theoretical estimate of the "economy" of an EV so the yanks can compare it to an ICE vehicle. As you have observed it bears little relation to the real world. IMO a better system uses Wh/km (or kWh/100km if you prefer a smaller figure) where the official European rating for the Tesla M3 SR+ is 152Wh/km with the Hyundai Ionic & Kona close behind on 153 and 154 Wh/km and the Tesla M3 LR and Mini Cooper SE on 156 kWh/km. No other production EVs for sale in Europe can break 160 kWh/km although there are a few that promise to in the future. (the Lightyear One claims 104 Wh/km in 2021) https://ev-database.org/
If it is range you are looking for the EPA has that covered too but once again it is just theoretical. In the real world no EV for sale in Europe can exceed 400km except the Tesla MS, MX, MY, M3 LR and Porsche Taycan 4S+. https://ev-database.org/ Of course a solid state battery will vastly increase range for the same weight of battery or marginally improve efficiency while keeping the same range (due to reduced battery weight)
