[tech nonsense mode on]
Dealers that use an NGS or CarDaq for EEC scanning and reflashing can go into the "VID" block and change "tire revolutions per mile". The VID block contains a very small number of things the dealer can actually program, including the vehicle's vin. In order for a dealer to be able to calibrate the speedo, they have to understand how to calculate tire revolutions per mile.
225x55x16 size tire would be:
((0.55 * 225) * 2) + ((16) * 25.4) = 653.9 mm in diameter
247.5 + 406.4 = 653.9/ 25.4 = 25.74 inches diameter
25.74 * 3.1415926 = 80.86 inches in Circumference
5280 feet per mile = 63360 Inches per mile
63360 / 80.86 Inch Tire size = 783.57 revs per mile
And that's how a dealer would calcualte "tire revolutions per mile". That does exculde some factors from the mix, but it will get you close.
Also if you drastically change gears it will throw off the automatic transmission shift pattern.
[/tech nonsense mode off]
I belive that started in 98 with explores, as it did in 99 with mustangs. There is no longer a changable gear for the speedometer. You can buy an aftermarket device to compensate, or you can just get a custom chip. The computer has a static value for tire size and axle ratio, so that's what needs to get changed with a chip or reflash.
Brian