Here's a comparison of the tires from Base vs Sport tires and the difference in speeds. There's a slight different in speed due to the difference in wheel size. Does this mean the odometer calculated differently or it wasn't off enough to correct?

175/65-R14 vs 195/55-R15 Tire Comparison - Tire Size Calculator

 

Yes, manufacturers factor gearing and tire size into mileage calculations.

 

I'm sure Honda has calibrated the speedo for the wheel set-up on the Sport vs. base. It would be hard for me to tell now since I +0 my fit Sport (205/50R15). One day I'll compare the speedo with my Hondata app and GPS.

 

First, its tire size not wheel size, that matters.
Manufacturers take the miles traveled per 100 revolutions of the OEM tire, which is calculated and confirmed for the gear ratio in final gear, and set the odometer and speedometer gearing to match the actual speed and distance. Generally its within 2% of true.
If you change tires any difference in tire diameters will reflect a change in true vs indicated speeds. If the diameter is greater than OEM the indicated speed and distance will be less than true speed and distance by thr percentange of the difference. If the new tire
is less diameter the indicated speed and dstance will be greater than true speed. Its always practical to stay within 5 percent of the OEM so that the indicated speeds are close enough to not be of consequence unless you tread finely on the speed limits.