So MPGe numbers would not take into account if one car is more aerodynamic than another (no air resistance on a dynamometer), or the fact that in cold weather, the heat pump in the Prime is incredibly more efficient than resistance heating in, say, a Tesla.
Right. It's a fixed fudge factor. And I believe that's why the Prime crushes the EPA estimates for EV range. It's way more efficient aerodynamically and in the HVAC than average.