I'd like to address both issues when I have the dash apart if you know what I mean.
jim
The calibration gears are in the transmission at the VSS Pickup and not in the speedometer.
From 1994 through 1998 there is no speedometer cable and the calibration is performed by changing the gear on the end of the VSS Pickup and for a Manual transmission the gear on the output shaft inside the transmission can be changed. For the AOD Automatic that internal gear an 8-tooth gear and it is machined into the output shaft so there are no options other than the small gear on the VSS Pickup.
Thus, the electronic recalibrator is often needed with a differential gear change. Just a tire size change MIGHT be addressable by changing the small gear on the tip of the VSS Pickup.
I want to add that a 21t gear is the highest tooth count for these cars.
People are finding 23 tooth gears on the internet, but Ford never offered these because the gear teeth are paper thin and will not hold up.