I'm going with either "It's a misprint" or "someone took the measurements from Elon's car which has 265s on the rear". Different rim widths will affect slip angle--and you don't want to get that wrong. If the rim widths are in fact different, then you can't rotate them without demounting them because you will always want the wheel with the wider rim width on the rear. Assuming non-directional tires (and there are a couple of different kinds of "directionality") the rotation pattern doesn't matter. The bit about radial tires can only be rotated one way is FUD left over from when the North American tire manufacturers were trying to ensure radial tires didn't succeed and were spouting all kinds of things about them. Any rotation method can be used, including the one shown in the owner's manual.