I totally agree... the tire size could make up for most of the difference, and the factory tach and speedo certainly are not test unit accurate!
Also agree on the last paragraph. In reality, it's a .32 difference; nothing monumental... but still a little noticeable.
We removed "measured speed" from the equation by side by side pacing on the freeway on cruise control.
Once we matched speeds is when I turned the overdrive off.
Agree'd down to the ball busting splitting of the hairs level it's not 100.000% correct base on your numbers it is about 99.68% correct (LMAO)
Sorry for the "left turn spiral spin" I sent this thread into...