As said, add the VSS to the speedo (or just swap the whole speedo assembly into the older cluster...it should fit right in). Then wire out the VSS on the instrument cluster. You will have to do a "stare and compare" on the 2 clusters, to see what traces need to be jumpered, or to see how you can wire the VSS to the appropriate wire in the cluster plug (there are several options for wiring it...just do whichever one you feel most comfortable with and looks the easiest).
The CEL (check engine light) wiring should already be in place in the EFI harness and cluster plug, to match up with the 88.5/89 cluster.
I had always thought there was more to swapping the 88.5/89 cluster into the 90-95 samurais....because I had compared the cluster plugs before, and I thought there were several wires out of order. But recently, I looked at 88.5/89 cluster plug wire colors and compared them to 90-95 wiring diagrams and they appear to be pinned out the same (I haven't looked at one of my EFI samurais cluster plugs yet, to verify what I am reading on the wiring diagram is correct).
So are you looking into swapping the whole EFI system and harness into an 88.5/89 samurai? As long as you got the whole wiring harness (both engine and dash), the coil, ignitor (behind the coil), complete intake manifold, airbox and intake tube, distributor, and ECM it should be a pretty straightforward swap. Tank and in-tank fuel pump is nice, but you can run a high pressure external pump instead.
I swapped all the EFI stuff into my 87 samurai and kept the 87 tach cluster (many more wiring mods to get the 87 cluster to work with an EFI harness). It came out great though and everything works perfectly.