Cool, playing around with it I didn't notice any change in the actual tire radius so that makes sense. Plus if it did have an effect you know that would get exploited like crazy.
If the total diameter of the wheel+tyre is the same, then transmission (and max. speed) has to be the same.
Altough it should have to be significant difference in ride performance, as bigger wheel means lower tyre profile, less air to help bumping...
I didn’t make any explicit tests, but I did a car “livery” with stock size and for a same car, made a livery with +2 size wheel. Will try to feel any difference. (But it needs consistent laps and a lot of time to make it.)