I, like some of the others on the forum had a great concern regarding the rear tire wear on the P85+ when I first bought the car. I drive on an average of 2,500 - 4,000 miles a month and it was only matter of months before my rear tires will wear out. I didn't feel like paying $3-4,000 a year just for the tires so I started looking at the 20" wheels for both cost savings and better ride comfort. Through some luck I encountered a manufacturer that was interested in making wheels for the Tesla and gave me an offer that I couldn't refuse. So I received my new 20" wheels past Saturday and couldn't be happier. The setup is 20 x 9" in front with 255/40/20 and 20 x 10" in rear with 285/35/20 Michelin Pilot Sport and I think the car is now perfect. Less tire noise, more comfy ride, and even more grip! Aesthetically, the wheels and tires look flush with the fenders and from the rear, the tires look like they are the correct proportions to the car. Since the rims are black, I couldn't really notice the difference going down to 21". Handling wise the car feels even more planted due to the additional width from the tires. The ride is definitely quieter and more supple than before. To me it was a win win situation. My only wish was that Tesla would have allowed deeper wheel wells so I can put even wider rims and tires, but it seems 285/295 rear is the max that we can go. Even with my 255/40/20 I get slight rubbing only backing down my driveway at an certain angle, but that doesn't bother me. I think this is the happy balance between comfort/tire wear/tire cost. The Michelin Pilot Supersport ran about $1,400 for all 4 tires vs $1,200-1,300 just for the rear oem 265/35/21 and it is a superior tire in grip and wear. One thing I did notice was my rear tire still had about 2-3,000 miles more to go @8,500 miles and the front seem like brand new. Here are some pix I took on my iphone, but very hard to see because the wheels are black. I will have some better photos soon.