Reality, put a smaller diam tire, your actual ratio will get lower numericly, making it easier to start a given load, you are running a few rpm more which equates to more HP at a give speed ....
From a manufactures warranty ratings standpoint, yes those tires can change the ratings. As a 2" smaller diam Ture will make a 3.73 effectively a 410. Like wise, a 2" diam larger tire will make a 4.10 effectively a 3.73.
Something you're not taking into account, tires with the same diam, say 31.5" iea 265-75-16 vs a 265-70-17 vs a 265-65-18. The 18" tires will be overall lighter assuming the same rim metal. As rubber tire part is heavier than aluminum. Steel rims it's the other way. The 18 will be slightly heavier. You need less HP to turn lighter rim tire combos, which gives you a higher trailer tow ability.
Also, a 65 series tire vs a 70, 75, series tire with leads sidewall, braking and acceleration are better due to less tire flex.
A 235-85-16 tire, vs a 265-75-16 tire. Same diam, same sidewall height, but one tire is an inch wider, has better handling than the narrower one. I had 235 snows, and 265 summer tires on two trucks. The 265 8 ply tires handled loads way better than the 235 10 ply tires. Both had 3000 lb capacities.
Reality, put whatever tire you want into on. A lighter overall combo, slightly wider has usually been better for me.
Tow ratings, are not enforceable from a cveo/Leo standpoint. Only axle ratings are used. You will NEVER hit the max to be consider over weight where you will have issues with an enforcement officer.
Marty