The VSS, ECM, etc don't know/care anything about what tires are on it. (Other than the fact they won't be reading the actual speed of the car...)
If the speedometer is working, and you are getting a 24, then the problem is likely the dash or the ECM. The VSS feeds the dash. the dash divides the VSS by 2 and feeds that signal out to the ECM. (VSS = 4000 pulses per mile, ECM is fed 2000ppm.)
You can verify the VSS feed to the ECM with an ECM scanner.
You can use the miata net calculator to figure the error caused by the tires.... (link is in my cave.) A couple % error isn't to big a deal but a large error can be.
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11-Sept-01, The day the world as we knew it ended.