Motor Trend didn't, so I don't see why he would. There are specific non-EVs which beat the Tesla on specific things, but nothing which beats the whole package, regardless of drivetrain.
(Well, Tesla towing capacity is kind of crap I think, and it would be a poor choice if you street parked, drove to a far away location without superchargers enroute, etc.)
The commenter said it is the "best in every single regard" which is different than the "best whole package." Setting aside subjectives like whether it is the most fun to drive or the most convenient, it definitely isn't the fastest car, or even the fastest four door sedan (Audi S8 is one example of a faster similar 4 door). It isn't the roomiest, the Altima, for example, has more front/rear leg room (42.7/35.4" for the Tesla, 45/36.1" for the Altima) and more head room (38.8/35.3" vs 40/37"). It definitely isn't the best car for driving between distant cities in the winter either.
Tesla S is a great car, worthy of car of the year, great for many kinds of uses, and I really want one. But let's keep it real.
(Well, Tesla towing capacity is kind of crap I think, and it would be a poor choice if you street parked, drove to a far away location without superchargers enroute, etc.)