To get an accurate calibration, "real speed" or "actual speed" MUST be measured independantly of the vehicle speed sensor on the vehicle.
i.e. you MUST use a radar gun, or GPS or some other external speed measuring device.
There are two factors that come into play here:
1. The VSS pickup may be calibrated incorrectly in the PCM and the dealer or whoever last worked on the car may have "corrected" the problem in the cluster - instead of in the PCM. So if you correc tyour PCM, the cluster will be read wrong.
or
2. The VSS is correct and the cluster is incorrect.
You can't really tell which without an independent measurement.
The best you can do without an independent measurement is to measure the distance travelled by one complete tire revolution (or 10 or 100 would be more accurate if you have the space, then divide by 10 or 100) to determine the rolling circumference of the tire.
Then plug the values into EFILive's speedo calculator and let it figure out the correct pulses per mile.
You should be reasonably confident that the scanner will now be reading the correct mph - regardless of what the cluster is showing.
Then you should be able to adjust the speed displayed by the cluster without changing the actual pulses per mile by changing the speedo output pulses calibrations - hopefully your vehicle has that cal. i.e. H0105 in the LS1 cals.
Regards
Paul