Nope. The speed limiter is a specific number set in the PCM (in the TRX case, it’s set at 117mph). The wheel speed sensors report the vehicle speed to the cluster speedometer (via the ABS module) based on what the tire size is set to in the BCM.
From the factory, the tire size in the BCM is set to 2680mm circumference (33.6” diameter tires). If you put 37’s on the truck (and assuming the ACTUAL diameter is 37), and you don’t adjust the tire size accordingly in the BCM, then the top speed that will display on the speedometer will still be 117mph, but you’ll actually be traveling about 128mph.
This is why you can trick the TRX into going 140+ mph by adjusting the tire size in the bcm down to about 28” diameter (when factory sized tires are on the vehicle). This is also why shift points are corrected when you change the tire size in the BCM for when bigger tires are installed.
Changing the gears won’t have any effect on the top speed either. If all else remains the same (factory tires, bcm settings, etc), and all you do is swap out the 3.55’s for 3.92’s, the top speed is still going to be 117mph, but obviously the shift points will be different.