I have a 95 C36 as well and although I haven't pulled the cluster to confirm on that car other w202s seem to have a single circuit board and its all controlled electronically. So you can't swap one gauge but I'd imagine you could have some sort of flash done.
I can also say that the speed seems to come from the rear wheels alone. Not an average and certainly not from the front. I've done a few burnouts with mine and the speed goes up at a rate I would expect.
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