I found the fuel transmitter behind the lower carpet panel.
I could fold the panel gently to access it, it was done previously too...
For a swap, I think a full removal of panel and seat is preferred to gain space and better access.
I grounded outboard sender, so it's 0 Ohm.
With 27 gallon in the tank, fuel gauge is almost full.
So either the inboard gauge is more than 30ohm or the fuel gauge is not working as it should.
When I grounded inboard sender, fuel gauge went down to zero.
I think I've ruled out the fuel gauge as faulty.
Will measure Ohm tomorrow on Inboard sender.
Will order 2x 30Ohm Potentiometers, then I can quickly test the fuel gauge.