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Gta v is so detailed and nothing is there by mistake. Also, using dirt tires on street makes your acceleration noticeable worse. As for rock crawling they don't seem to make to big of difference. I did extensive testing for years with that game and its no different in gta v.
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Its so noticeable that the only reason someone wouldn't notice is if they think they're strictly cosmetic before trying and some sort of placebo takes over. I even put them on sportsters for when things get crazy and I end up in the woods. I've put off road tires on every vehicle Icould to test differences. So, there is a lot of anecdotal evidence and some video, but I don't think anyone has found any confirmation in the code that wheel type has any modifier effects for a vehicle. There is also this reddit thread where the poster comes to the conclusion that the difference is somewhat negligible. There is also a YouTube video showing a slight difference in traction for the Off Road tires.
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This particular set of numbers reflects an extremely negligible difference between the wheel types. Like this reddit thread where the poster records his times using the same vehicle with various upgrades on the same track surface, including stock car with each wheel type.
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Some people with more time and patience than myself have taken the time to run a few tests and document everything. Someone may be able to disprove me with numbers or something more empirical, as my evidence is purely anecdotal, but aside from the bulletproof tires, I believe all of the wheel mods are purely cosmetic. I've tried many different wheel and surface combinations in a number of vehicles and haven't noticed any difference in terms of the cars handling. You're not effecting the tire choice of the car, just the wheel rim.
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