I have changed instrument clusters before, only because of failure, have had the ks adjusted to the original k's of the car its going into by Speedline instruments in Wangara, had a cluster with 400,000+ ks adjusted back to the 135,000 that was on the car it went into.
All of this is not illegal to do, but to not tell the next owner is though
I just put a brand new cluster in my 2010 Fuso, so it currently reads 105 ks