Think you'll find that HGV's going over 60 downhill will be pre 56 plate, or foreign or Irish.
56 plate and newer will have digital recorders fitted and these register overspeeds on a drivers digi card, reputable companies take a dim view of 'overspeed' being recorded on their trucks, reputable companies also have their tachograph charts analysed professionally and will discipline drivers for overspeeds on older vehicles.
Apart from that a modern trucks computer would log free wheeling and it would likely be picked up at service time, and they are usually so high geared now that to be overrevving the engine would likely mean 90+mph, so no point, dangerous and likely to get the sack sharpish.
Out of cog used to be a regular way of travelling down hill at one time when an artics normal maximum governed speed might be 40 to 50 mph, affectionately known as 'Irish Overdrive'...so i'm told.
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