The coefficient is the multiplication/calibration factor. I guess that makes sense since the ISS is helping the transmission figure out if there is any slip in the transmission itself (failing/weak clutches).
Since your gear is a red 26 tooth that means the speedometer cable turns half as fast as the output shaft (13/26) = 0.5 If the ISS and OSS are locked together in 3rd (1:1 ratio) then what you read for the ISS should match the OSS. From what I read the ISS is also 40 pulses per revolution. So what that means for your scenario is that for every 40 pulses on the ISS (per revolution) your VSS is only outputting 4 pulses per revolution in 3rd gear. You would need to achieve a 10X multiplication to get the VSS to match the ISS.
Based on the above from the manual you can use the L-H output mode, OUT5 to get 8X, then a 1.25 calibration factor in the SGI-100BT for the VSS output to the computer. Maybe pull that wire off I asked you to connect? It seems seems weird to leave it hanging.
As far as the computer is concerned for speed:
The tires are about 30.5" in diameter, so πD (3.1416 x 30.5) = 95.82" per axle revolution. That equates to 661.24 revolutions (5280 ft/mi x 12in/ft)/(95.82 in/rev) per mile. Multiplying by the axle ratio of 2.73:1 nets you 1805.2 output shaft revolutions per mile. Using the above 0.5 speedometer ratio nets you 902.6 revolutions of the speedometer cable per mile. Multiplying by 8 for the Dakota Digital speedo sensor results in 7220.74 pulses per mile. This would require calibration for the ECU to "think" the correct speed. 8000/7220.74 = 1.1079. Your tuner guy should know what to do with that information.
Since your gear is a red 26 tooth that means the speedometer cable turns half as fast as the output shaft (13/26) = 0.5 If the ISS and OSS are locked together in 3rd (1:1 ratio) then what you read for the ISS should match the OSS. From what I read the ISS is also 40 pulses per revolution. So what that means for your scenario is that for every 40 pulses on the ISS (per revolution) your VSS is only outputting 4 pulses per revolution in 3rd gear. You would need to achieve a 10X multiplication to get the VSS to match the ISS.
Based on the above from the manual you can use the L-H output mode, OUT5 to get 8X, then a 1.25 calibration factor in the SGI-100BT for the VSS output to the computer. Maybe pull that wire off I asked you to connect? It seems seems weird to leave it hanging.
As far as the computer is concerned for speed:
The tires are about 30.5" in diameter, so πD (3.1416 x 30.5) = 95.82" per axle revolution. That equates to 661.24 revolutions (5280 ft/mi x 12in/ft)/(95.82 in/rev) per mile. Multiplying by the axle ratio of 2.73:1 nets you 1805.2 output shaft revolutions per mile. Using the above 0.5 speedometer ratio nets you 902.6 revolutions of the speedometer cable per mile. Multiplying by 8 for the Dakota Digital speedo sensor results in 7220.74 pulses per mile. This would require calibration for the ECU to "think" the correct speed. 8000/7220.74 = 1.1079. Your tuner guy should know what to do with that information.