The PCM runs the gauges, so I don't know that the differences in how sensors operate matters. There have been issues posted involving gauge swaps, but they also swapped motors or PCMs, which may have been the snag. There are two separate part numbers, one for 97-98, and one for 99-01. Whether they're compatible and differ only in a few warning lights (eg hatch open), or not, I have no idea. Just wanted to mention the part numbers.
In Indiana, mileage isn't a huge deal. Our titles have a mileage field, with a note above that the mileage is correct, unless one of two boxes next to the field is checked. The boxes are "in excess of mechanical limits", and "odometer reading is not actual mileage". So unless this has changed in the last decade, it is simply a matter of the seller checking a box and signing the title. Inaccurate reporting of mileage or failing to check either box, if needed, constitutes perjury.
TJ clusters can also apparently be swapped in. I'm curious about the differences between the three.