Spec Miata rules for both SCCA & NASA are 15" with a width of 7". Anyone who ran an 8" wheel would be in violation of the rules and they are EXTREMELY picky of rules in most SCCA/NASA regions. Anyone running something as obvious as a wider wheel would be very quickly protested. Besides I also think it would be very difficult to fit a 205 on an 8" rim....a 225 would likely fit barely but not a 205.
Your point about the contact patch and the way the tire fits on the rim is very valid however and a 265 on an 8" could be too bulged up. I know my 205 Toyo RA1's or R888's fit ok on a 7" and would not fit properly on anything bigger, smaller would be ok as well.
Khumo's website show recommended rim width being 8.5-10" would think that even on an 8.5" rim it would look slightly bulged and a 9-9.5" rim would be optimum. What about
lol ok bad example. I'm not familiar with Spec Miata rules.
I still stand by my point that big tire on small wheel is not a good way to go.
You wouldn't want drifter stretch nor would you want a buldged tire. :p