On this subject, we know the speedos over read a fair bit, but presumably the trip/odometer does record the true mileage as opposed to an artificially sped up number? I did a small fill up of 15 litres or so the other day and Fuelly calculated as 23.9 MPG in my 100HP. No spirited driving at all, just short town trips. It's a very low figure whichever way you look at it, but some of the blame lies in my larger rolling radius from the 195/45r16 tyres it wears giving under-reading mileage numbers.
The odo is done at real distance travelled as the +10% is added by the computer (will notice the difference if running a live data run on diagnostics).