Low mileage?

I recently ran across a discussion of whether it is proper to roll the odometer on a car back after restoring the vehicle. A lot of restorers do this. Some people even do it if they do a partial restoration or an engine rebuild. There are several things to think about in regards to this practice. First and foremost, it might be illegal. Some states have strict laws governing any change in odometer readings. But even if the laws permit a rollback on a restored vehicle, is it really the proper thing to do? Personally, I don't think so. The engine, drivetrain and suspension may all be rebuilt and the interior and other soft trim may be redone, but the car still isn't "new." The frame rails haven't changed, the sheet metal is all or mostly original, most or all of the glass is orignal. In short, it's a restored car, but not a new car. To represent it as having zero miles just doesn't seem like the honest picture. But that's only my opinion. What do you think?