I agree on the offset, my 9" wheels are +35mm because that is what I can get though I run a 5mm spacer to clear the inside rim protector strip the Rival S comes with, why they put one on both sides of the tires is really odd. I am going to go down to a 2 or 3mm spacer when I find or make some up.
As for tires, the differences are enough in design and actual specs that often times a 205 is the faster tire on an 8" rim, not just in a rare case. I have been doing this for 48 years and also research a great deal on it, autocross, road race, HPDE, TT, and always confer with a few key sources that are full time into what works best. I even know of one team that runs 205 Hoosiers on 9" wheels(some of their tires are super wide like the 225/45/15 R6 I had on the 9's and could not fit them under the rear of the car even with the camber change and rolled and pulled as far as I could go, they were more like a 240 or wider)
The Miata guys that are in the know and provide the best selection of super low weight flow, roll, whatever formed wheels generally run 205 on 8, 225 on 9 and 245 on 10" wide wheels for a reason.
Some tires have a wider tread on the ground on wider wheels, the Rival S is one of those, measured them and wider than posted specs and proven faster by a many times national champion.
Overall there are too many variables to go by a simple standard, intended use of the tire, actual specs, known results already proven, WHP, torque curve.....
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Just to be clear, I think the super stretched setups are totally backwards, a silly trend, follow the leader, not clear thinking, etc.... the stretch that optimizes the performance is what I aim for, nothing more or less and many times no stretch is better. A bit of pinch, like in some autocross situations with limits to tire and wheel choices making a bit more rubber on the ground faster though giving up some feedback and control. That may be due to the fact the transitions are so quick the wheels do not have time to move around inside the tire as much as they would during the much longer average time on a road race course.