The speedometer in my '67 Newport has an odometer that is dead accurate, yet at 60mph road speed, it reads 10% too high. Tire size is P245/70R-14, which is the same "revs/mile" as the OEM 8.55x14 tires it came with.
By comparison, our '66 Newport which came with 8.55x14 tires was always dead accurate as to speed and distance, even with the later H78x14 BFG bias-belted tires.
The Delco speedometer specs were usually, at 50mph, from indicating 3mph fast to 2mph slow. No specs for odometer readings.
As mentioned, tire sizes have gone through a few size designation spec differences over the past 60 years. Yet all are similar to the same size of the original tires. The issue with radial tires can cloud later years' issues a bit, due to their sidewall deflection, but NOT specifically their "revs/mile" numbers. "Revs/mile" at 45mph is the measuring standard which relates to the tire rolling diameter, and how many revs/mile the speedometer cable makes at the speedometer head.
The reason for the "at 45mph" speed is that older, bias-ply tires would expand with higher rotational speeds. What would be accurate for 30mph would be too slow for 50mph, for example. In a time well before bias-ply tires had "belts" to better-contain the tire's diameter from enlarging due to centrifugal force. Bias-belted tires and radial tires had these "belts".
In the 1990s, the less-expensive GM cars used tire revs to gauge "low tires" without any electronics other than the ABS wheel speed sensors. If the side-to-side differences were too great, the "Low Tire Pressure" warning light would come on, indicating the tire with the lesser rolling diameter, i.e. "low pressure". Thjat was also their "budget" traction control system, too.
The odometer is geared directly from the speedometer cable at the back of the speedometer head. At the rear speed cup. Inside that speed cup is a bar magnet., which makes the front speed cup turn as it does, though magnetism. The clockspring attached to the front speed cup's needle resist's that turning motion. The stronger the magnetism, the more the front cup wants to follow the speed of the rear cup, and vice versa.
So, the odometer calibration follows the speedo cable turns, which relates to the tire diameter and rear axle ratio. Getting the odometer calibration correct is the FIRST step in total unit calibration.
Then, for the speed readings, the speedometer shops had a "zapper" gun which could vary the magnetism in the bar magnet. An inexact science, by observation, as a "zap" could decrease or increase the speed reeding, for the same input speed to the speedometer head by the testing machine. So, a cut and try procedure with the "best" result being variable. Whis is where the Delco specs come in.
In the case of "Certified" speedometers in genuine law enforcement vehicles, they were manufacturer/OEM certified to be within ONE mph, plus or minus, of the indicated speed. Obviously, "close match" production resulted in this, BUT that certification was good between about 30 degrees F and 90 degrees F ambient temp in the car the speedometer was installed into. Which means a special clockspring in the mix, too. I purchased two certified speedometers for my '80 Newport (to get rid of the standard 85mph speedometer) and each one came with the "Calibration Card" in the box.
What the "Certified" speedometer did was allow an officer to pace an offender to observe the offender's actual road speed AND have an accurate measure of speed in the process. No need for radar or electronics. Just a careful pacing by the officer.
Things were different back then and that's how it all worked. Before a time of more exact speed measurements.
CBODY67