I can see from the wiring diagrams that for the 98 and older Mustangs, the VSS sensor output goes to BOTH the PCM and the cluster.
For the 99+ MY, the OSS sensor output goes to the PCM only. The PCM sends a speed command to the cluster.
To me, that implies for the 98 and older Mustangs that a tuner can not be used to correct for axle changes. Because the tuner would correct the PCM speed but the cluster would still display the wrong speed.
The turner works for the 99+ because once the PCM has the correct speed, the cluster has to be correct.
Regarding the question about the cluster swap, the answer is different depending upon the MY.