No I am not describing a mechanical tach. I have also not seen a Cummins 6B series with an alternator signal driven tach but perhaps in 1989 they did.think what you are describing is a mechanical tachometer that actualy spins a cable off of the flywheel? My boat has an electronic tachometer. It's not a Cummins brand. I want to say it's a VDO?
Normally they use a VDO tach that gets it's signal from a proximity switch that is threaded into the belhousing and reads the pulses from the flywheel teeth. I have seen several circa mid to late 1980s 6Bs and thet all had this kind of setup.
And Yes I repowered a boat in 1999 with a new Cummins 6B and I chose to power my tach with the alternator pulse..but only because I already two tachometers in place that were like that. I calibrated the tachs, each individually with a hand held photo tachometer.
And yes, the tach CAN be ok at idle and way off at higher rpm. I was told by the Cummins tech that did my warantee inspection that the best way to calibrate a tach is at NO LOAD WOT. The engine will always repeat this rpm. Meaning you could claibrate any time, just run it up in neutral and adjust.
This will be closer to your cruise rpm than idle is...plus who cares about accuracy at idle rpm anyway.
So first you need to check no load WOT rpm and make sure that is within spec. Then do a test run at WOT and record the rpm you can achieve.
If you can't get to rated rpm at that point the troubleshooting can begin. Make note of any smoke. Do you have a boost gage? That will tell a lot and help with troubleshooting. Boost gages are cheap and very easy to install. You can use an air pressure gage and plumb it temporarily if you want.
A Pyrometer to measure EGT (Exhaust Gas Temp) is a nice addition but will run approx $150 per side.