I was being slightly facetious in referencing tyre size, although people regularly have to adjust speedo/odometers by 10% or more when fitting large tyres on off-roaders.
Odometers can have their values changed at will, at least in ICE vehicles, often for valid reasons.
New Zealand collects road tax on diesel vehicles using odometer readings. It generally works for heavy commercial vehicles where the owners have more to lose risking fraud but I know private vehicle owners who would wind back or disconnect their odometer to avoid the tax.