You are claiming that the Tesla's superior throttle response makes it faster 0-60. The car needs to move the weight, so measuring it from when it starts moving to when it hits the desired speed seems like a perfectly reasonable metric.
Throttle response needs to be measured separately.
The M5 comparison is more than enough to get an idea for the car's capabilities. I've never driven a Model S. I've driven several cars in the area of the M5. If the Model S is in that class, it's a beast!