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Tesla responds to Singapore’s Model S CO2 emissions test, and could it be as simple as poor math?

Win-A-2016-Tesla-Model-S-1

Last weekend we reported on Singapore’s Land Transport Authority (LTA) slapping an important tax surcharge on the Tesla Model S after running some emission tests and rating its energy consumption at 444 Wh/km. After accounting for Singapore’s grid emission factor of 0.5 g CO2/Wh , the LTA determined that the Model S somehow ended up on the worst end of the global city’s scale for vehicle pollution (C3 band).

Tesla has now issued a response (you can read the full statement below) and claims that when the Model S tested by LTA left Tesla’s factory in 2014 (yes it took a while to import it), it had an energy consumption rated at 181 Wh/km, less than half of what Singapore’s transport agency is claiming. How can we account for the discrepancy? 
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