As ever, very valid. In retrospect I should not have started to make this km/h to mph conversion, but now might as well follow through. Just waiting for my mph eBay instrument module to make its way through the Royal Mail strikes etc.
I was reworking the panels around the steering anyway, as they are all damaged. The previous (Japanese) owner had fitted a lot of inscrutable electronic devices, hacked the wiring about, and seriously damaged every single trim panel. I think they must have been using an LR Series toolkit (mole grips, monkey wrench, ball pein hammer).
The tyres on my P38 are oversize, so the speedo will probably have a 5% or so error one way (under reading the speed), and whatever JLR designed the other way (over reading)..
Then there's what the BeCM and the speedo discuss between themselves, and agree the speed to actually be displayed.
I'll have to see what the calibration looks like when I have installed it and if necessary just go back to km/h...as ever, learning more about my P38 every day.