Not sure that zeroing your odometer violates any law -- perhaps one of our DOT/LEO community can weigh in and enlighten us.
Pretty sure, though, that zeroing your odometer, and then claiming its actual mileage in a legal document, such as a bill of sale or a title transfer, *is.*
In my own case, Charlie's speedometer has been disconnected for more than 20 years. When I finally get around to fixing that ... with a rebuilt unit, I will have the odometer set to what I think is the actual mileage (an estimate on my part). And the difference between that and zeroing it is ... what ... ? Either way is fine as long as you fess up to it when you need to.
On the other hand, I could reconnect my speedometer as is and go on and let someone think its actual mileage. And the difference between *that* and zeroing it out is what??
I think you all are thinking too hard about this.
When I did a couple of frame offs, a '39 half ton and a '49 1.5-ton, I got the speedos rebuilt both times and reset to zero. I documented that the original mileage was unknown and that the new mileage shown was "since restoration."
No one ever had an issue with that.