In a Tesla AEB should be an entirely self-contained ("dumber") system. Its only job should be to look for any ground-level object ahead and brake. It should do this using simpler but more reliable ("dumber") techniques like forward bumper-level radar or camera parallax, not NN/deep learning/object recognition/AI.
To use an analogy, AEB should be like two-factor authentication. If your "second" factor is the same as your first, then it isn't two-factor. In this case AutoPilot is the "first" and "second" factor i.e. it is AEB and in control of the vehicle.
So Tesla's vehicles absolutely have AEB, when AutoPilot is disabled, because it is offering a "second opinion" relative to the driver. So IIHS's ratings are correct in that instance. But as soon as AutoPilot is enabled it is no longer a "second" opinion and therefore may as well not exist.
Unfortunately Tesla aren't alone in making this mistake. We're seeing other vehicle manufacturers stepping into the vehicle automation space double-dipping their auto-drive systems into AEB. It is a bad practice regardless of who, AEB should be its own system with its own simpler/dumber logic that protects people from auto-drive mistakes, not compounds them.