Nope, wrong.
Don't try and go breaking out Ohm's Law on me, now you're in *my* industry

. Battery life is affected by *temperature* not charge rate and Tesla has a massive cooling system on the Model S(see my previous comment about louvers on the front of the car). It'll favor battery temperature over charging speed every time(although I've never seen less than 120kW in WA).
You're also way off on the charge rates. Supercharging keeps above L2 charging until about 90% of the pack(which you'd leave at anyway since 60% is enough to make the next supercharger) and L1 only happens at 97%(I know since I range charge on my Seattle trips).
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Here's a random graph I grabbed from a 90kW user. The low graph is probably when he was at a full charger and sharing(in that case you don't quite get the full 120kW), however you can clearly see that it never drops below L2 rates.
Also I've been supercharging about once a week and have yet to see degradation related to it. It's a hot topic on the Tesla forums that people have researched extensively and found no evidence of degradation.