Looking at the Tesla Model S website[0] both 19" and 21" wheels (not tires) are available. The 19" wheels have 245/45R19 tires and the 21" wheels have 245/35R21. Punching that in to a tire size calculator[1] shows the following:
Tire Size Comparison
Specification Sidewall Radius Diameter Circumference Revs/Mile Difference
245/45-19 4.3in 13.8in 27.7in 87.0in 729 0.0%
245/35-21 3.4in 13.9in 27.8in 87.2in 727 0.3%
Which is a 0.3% difference in total circumference. Which is not a significant source of discrepency.
[0] - http://www.teslamotors.com/models/specs
[1] - http://www.miata.net/garage/tirecalc.html (I used the non-java form at the bottom of the page)