That's why I said current theory. Every time I propose an argument for why the 21" wheels should be faster, sorka chimes in with the pre-programmed torque curve stuff. I have 19" summer tires on my p90dl and have done some acceleration runs. I also have a P85+ with staggered 21" wheels that I am going to move over to the P90DL. We'll see if it makes any difference.
Where is it proven?
P90DL v3 with 19 inch all season tires with sun roof. Runs 11.03 for 1/4 mile
versus
P90DL v3 with 21 inch performance tires without sun roof. Runs 10.80 for 1/4 mile
Just a side note, the sun roof alone does NOT account for all of that 0.2 second difference. Performance tires are wider and the material has more grip.