Not meaning to argue, and I won't.
True 10.5 racers with tons of Horsepower are mostly using the 13-14- & even 15 inch wheel to mount their 10.50 tires on. That does require using Beadlocks to get the tire stretched out to the wheel. That is one reason why a True 10.5 tire looks so big. Also usually their tire of choice is the M/T. I am talking about 1 1/2 inches of rubber on the ground with engines of 1,700 to 2,000 hp. and they do hook.
However the normal accepted rule of thumb is the tire and wheel need to be within two inches of each other.
Way back when, I ran a 13 inch wide wheel with a 15 inch slick that was 33 1.2 tall. Can you say footprint and tire growth on the big end. lol.
I also ran a ten inch slick on a 7 inch wheel in a 11 second Chevelle. Low air pressure with that one was a scarely driving experience.
Ed