My experience with multiple vehicles I have compared to GPS show speeds about 1-2mph fast on the highway.
I don't know how to verify that the odometer is recording miles with a different calculation than what the speedometer is displaying. I would assume both are using the same math.
Between Jeep, Nissan, and Toyota, all of mine have functioned about the same, where the stock tire size reports fast speed on the highway (Nissan and Toyota were 3 mph fast, Jeep was 5ish (TJ & YJ), and upsizing tires by 1-2" fixes the speedo.
The odometers were all accurate, which I figured out by using my GPS and starting a trip while sitting still, then driving 50 miles or so and the tracking was 100% accurate on all of them, in stock form. Add the larger tires and it slows down by about 3-4%, which the GPS racks up more miles than the dash.
I think what they do is make the odometer perfect, then build the speedo to add a bit of buffer above that. I've done the math on the speedo gear Jeeps and the gear teeth used with various ratios and tires, and all of them calculated out to accuracy for the actual tire sizes. There isn't any math I can do on a Rubi with the non adjustable sensor, because I can't measure what it puts out.
I did own a Ford that had an accurate odometer in stock form also, but the speedometer was only 1 mph high at highway speeds. Not surprising that Ford is different. Jeep had the most speedo error in my findings, probably because people upsize tires by a larger percentage than the others.
All this to say that I have found most offroad oriented vehicles leave some overhead for larger tires but they make the stock odometer accurate so they don't short you on warranty by 2,000-4,000 miles.