Very close, 0 Full - 90 empty, slight variations by a few Ohms here and there.
One thing to remember is that it is all relative.
I would rather have a gauge that read empty before the tank was than one that showed it still had a 1/4 of a tank, and I am stuck on the side of the road.
Reason why I say it is relative is that there are at least four places for variations to effect the readings.
Sending unit - its just a big variable resistor.
Wiring, as it ages the Ohms increase - hopefully it never goes to infinity.
The gauge electromechanicals, these tend to have issues as they age, especially the resistor
Then the needle itself and the gauge faces. Needles can be placed any where on the plane because the shaft is not keyed.
Hope that helps