Changing the primary gear ratio does not affect the speedometer reading. Changing the final drive ratio (trans output sprocket or rear wheel sprocket) does. That is due to the way the system senses speed, counting revolutions of one of the gears in the transmission. However, if speedometer accuracy is important to you, you might want to check the accuracy of the speedo even without making a gearing change and have it calibrated, since speedometer accuracy has never been a top priority at H-D. The latest models do seem to be better however.
Jerry
Btw, if you want to check the accuracy of the speedometer and don't want to put it on a dyno, use a GPS but not the one built in to the infotainment system. That one just uses the same speed reading as your speedometer, not the actual speed calculated by the GPS system.