Hi, for what its worth and as an almost a ten year D3 owner over 100K miles, honestly I don't ever recall this sort of scenario with TPMS, literally across thousands of posts on the other leading board for D3, and probably a hundred+ dealing with TPMS. There is no calibration for TPMS relating to wheel size.
Only thing I can think of is as a 2004, car is likely on its third set of sensors. They last 6 years or so. Thus 2003 or 2004 in service from first sale, plus 12 years for two sets = second set clocked out by about 2016. Given age of at least the older ones, many/most D3's are probably either disabled for TPMS (via MMI for some, or VCDS in any case), the not working TPMS light is on, or they went lower cost aftermarket on the sensors. I actually stuck with OES, but my sense is I am in the less than 10% who probably did. Then in turn if you have some brand du jour/no name/who knows what brand inside those wheels sensor wise, all bets are off. Or rather, with this theory you sort of know...likely not OES and apparently not accurate by a wide margin. OES was Beru BTW, which sold the business resulting in the current branded Huf ones being the OES type. Of course I assume your other gauge used as a reference point is itself accurate.
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