So the calibrated UK speedo remains accurate after the ECU change, suggesting that all ECUs report the same speed to the dash.
And a very unscientific method suggests that the calibration of speed is purely done by the speedo's backplate. I've compared a US speedo to a calibrated UK one, and as you can see the marks differ slightly. Most noticeable if you look at 130mph - it's left of top-dead-centre on the US speedo, but slightly to the right on mine.
So if you're looking for a more accurate speedo, you could either buy a whole US dash, or get a new backplate printed out (which is how the police over here do their calibration, as you can see in the third image).