newer cars use electronic sensors for mileage/speedo readings, so unless the key was turned on to energize the computer and sensors, then no, it won't rack up mileage.
if it's an older car with a mechanical speedo, then yes, it will rack up mileage.
transfercase in neutral? that won't matter on the jeep anyway, speed sensor is probably in the rear axle like it is on the dodge trucks.
does it really matter? the suspension is seeing those miles added to it as the wheels roll over the road, the springs and shocks do their thing, the "back half" of the transmission is racking up miles as it turns with the driveshaft, unless you have a T-case and put it in neutral, but still, your U-joints on the drive shaft and the T-case are seeing those miles, but yet, the engine isn't seeing any wear...
so at the end of the day...do those miles count? Should they count?
