I think it is a thing of the past mostly. Back in the mechanical odo days before legislation prohibited it, it was quite common. Making it illegal and punishable helped that a lot. I know of one speedometer shop that disappeared due to tampering and getting caught.
Later digital ones are getting harder and harder to crack, plus the legality issue and fines have escalated quite a bit, making it a threshold that no one in their right mind would want to cross in my opinion.
I have software to get into clusters that I use mostly for immo issues, but odo reset is an option there too. I use that capability if I put in a used cluster. I can then reset the used odometer to read the original miles on the car. I have had customers replace clusters and need them woken up. I tell them I will only do it if we revert to the vehicle mileage, or at least ECU mileage.