From what I’ve learned about Wheels and Tires over the years, typically larger wheels do offer a performance advantage over the gearing advantage of the smaller diameter 14 inch wheel.
There appear to be advantages with larger wheels in elongating the tread pattern on the road, as well as the basic advantage of having a wider wheel. (comparing 7x14 vs. 7x15…)
The 7x15 inch wheel is also an advantage in that the tires available are in massive supply what with SpecMiata also using the same size and brand.
Leo Franchi when running in IMSA Firehawk used a loophole in the rules to permit him to run 7x16’s before the rules loophole was changed. There was a performance advantage with the larger wheel despite the apparent disadvantage to gearing.
There were likely several influences on this, the larger wheel seems to place the tire on the road with more longitudinal bias, and improving feel. The larger wheel may also be distributing load and theoretically heat gain. The larger wheel also seems to allow the tire to run cooler - maybe allowing heat to escape more efficiently (surface area), maybe just from the efficient distribution of tire over the road…
Either way 7x15 inch wheels are everywhere.
The issue we’ll all need to keep in mind with understand which offset will work with our suspension package to make the car the fastest. In SpecMiata 30mm offset was figured to be the most beneficial offset for the car, the car was designed for a 45mm offset.