Everything on the car accrues wear with mileage. Anything that moves wears - body hinges, instruments, and the like, and even the components age - bolts corrode and stiffen, flex bushes harden, plastic panels crack, paint fades and etc. To zero-life it you'd have to strip it down to bare metal components, replace all moving parts, redo all surface coatings, replace wiring looms and etc.
That's why you are prohibited from "clocking". It gives a false impression of the state of the car.
Replacement parts, especially major assemblies, (engine, gearbox, panels etc) should be drawn to the attention of any buyer and supported by receipts. The receipts will only be dated, but your service record should indicate a bracket for the mileage.