Duc:
I checked the speedo and odo accuracy of our unmodified '03 Limited using both GPS and Interstate mile markers. The speedo was dead accurate, while the odo under-reported mileage by 2.5%. The results from GPS and mile marker checks exactly matched each other, so I think they were probably accurate.
This sort of matches your results, in that the odo error is 2.5% worse than the speedo. It looks like your tire size increase has introduced about another 2.5% error. Since the error magnitude is different between the speedo and the odo, I think you'll be able to correct one or the other but not both. I've come to think of my odo error as a free 2.5% extension of my warranty!
I regard the mpg function on the trip computer as pure fantasy and marketing hype. Mine varies between 8 and 15% optimistic, seemingly at random. Since the error is variable, I don't think it'll be correctible.
Regards,