The Roadster has 99 cells in series which means that the BMS monitors 99 individual voltages, no matter how many cells are in parallel.
We know that each cell is individually fused. My thought, from what I've read, is that they can't turn off a single cell but they can turn off a small group of cells (way less than a sheet).
. . . .they balance to the "brick" level, each of which has 69 18650 cells. 9 of these bricks are rolled up into a "sheet", of which there are 11.
In this configuration each "brick" has 69 cells wired in parallel. Voltage range of each brick ~3.0-4.1V.
9 bricks are then wired into series to form a sheet. Voltage range each sheet is ~27.0-36.9V.
11 sheets are then wired into series to form a pack. Voltage range each pack is ~297-406V.
The 85 kWh Model S probably has more cells in each brick. The 60 kWh Model S appears to have a lower voltage by looking at 60 kWh pack SuperCharger voltage reports - I'd bet they use fewer sheets than the 85 kWh Model S.