Mine was off 8.3% but the spedohealer fixed it....and yes the milage is off to. Both are read from the same sensor so one cannot be off without the other being off too. A healer is the only way to make sure your speed, miles, and MPG are correct.
One can be off and the other could be accurate. Or to say it another way, speed and distance can have different errors. Considering how repeatable Suzuki makes the speedo error I'm confident they do it intentionally. They could easily program the miles to accumulate accurately and the speed to be off if they chose to. It could also happen with natural variation in manufacturing. As you point out, they use the same sensor, so changing one with a speedohealer (or gearing change) would effect both speed and distance equally.