That's true when your concern is the speedo only.
Gear swaps on a 2nd gen require even more programming than on a 1st gen car.
Yes, the speedo gear doesn't need to be swapped IF you make the necessary adjustments in the shift schedule, although even that theory goes out the window with higher HP cars and easy over rev on shifts.
The trans shift points are affected by the speedo gear on a 2nd gen car. If you don't make any adjustments in the shift points via ECU , you will see a difference in each gear top speed, and overall top speed.