
"Wheel type is not purely cosmetic, some people believe it is just because they don't see a stat change. Here are a couple responses from a website called "Stackexchange" Hope it helps, I personally am now using tuner on all vehicles.

This is a simple track test I used around the city and sandy shores tested 5 times with each type of wheel. The reason i made this is because every result on google for "do wheels matter in gta v" have super unhelpful, unclear, and unreadable answers to this question. Also tuner tires performed a little better off-road that all other non off-road wheel types. Tuner wheels were amazing at full on 90-degree and hair pin turns with little to no slide compared compared to every other wheel type, even at full speed turns without letting off the gas, tuner wheels had half the the slide and loss of control compared to every other type. Off-road tires had drastically reduced sliding off-road and more responsive turning off-road, but they were the slid the most on-road and did the worst at 90-degree and hair pin turns.

Every type besides off-road and tuner had "ok" turning and performed "ok" off road. I went down the list and the all felt like they had similar performance except only 2 stood out, off-road and tuner. With off road tires my FQ slides like a brick with wheels that can't be stopped so I decided to mess around with the traction of different wheel types. I usually run all my SUV's, such as the FQ I was using with off-road tires, because they fit the look of the cars. I was messing around with the wheel customization of my Fantom FQ 2, and I just noticed for the first time that when you change the rim type of your wheels, the actual tires and track style changes, that got me thinking that different wheels do affect performance and aren't just aesthetic.
