If a 75kwh battery downrated in software to act as a 60kwh battery performs better, isn't that still "better" than a cheaper "real" 60kwh battery? Is that reall

If a 75kwh battery downrated in software to act as a 60kwh battery performs better, isn't that still "better" than a cheaper "real" 60kwh battery? Is that really different from using a more expensive cell design in the "better" battery?