It is supposed to be off exactly 4mph from 30mph through the end of the range.
Some show 5mph some show 3mph there is enough variance in actual tire size and wear that a built in cushion helps protect Volkswagen and it's owners. If you set it to exactly 60mph at 60mph with let's say an RSA and then you switched to brand X which has a slightly smaller diameter and then put on 40,000 miles. You could actually be doing 63 or 64 mph by the end of the tire's life cycle.. better safe than sorry I say.
I've just gotten into the habit of setting the cruise 4mph over the speed limit or must times 9mph over and still be with in a safe margin of not being pulled by the law.
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