When I first got the car I was as confounded as you by the gas gauge and distance-to-empty readings, so much so that I questioned whether the fuel tank had shrunk to less than 22.8 gallons for my model year. The trip computer is extremely conservative - even though over time mine seems to have grown a pair, for some reason. When I approach 0 miles to empty, I am now able to fill up with 19 to 20 gallons of gas. Most I have been able to squeeze in there - and I was sweating bullets, trip computer stated I had zero miles left for a good 15 miles or so and I had no choice but to keep driving where I was - was 21 gallons. I also think that, although Land Rover says in its manuals that the entire 22.8 gallons are usable, a gallon or two probably are not in the real world. They are in there mostly to keep the fuel pump from overheating, and I reckon the engine would most likely stall before that last gallon is used up.
I'd rather have an overly conservative trip computer than the other way around I guess... But since it just calculates historical averages and not your current driving conditions, it is not unusual for it to be quite a bit off. Take its info with a grain of salt. AFAIK, there is no way to recalibrate it or adjust it, that's just the way it is.