Just out of curiosity why do you guys suggest a wider rear tire on a 91-93 than a 94-05?
Either will probably be ok, but assuming 215/40 is up front, which is the largest "safe" size up front, a 255 rear keeps the closest F/R "ratio" to OEM on 1994-2005 cars. That means the traction control system sees the front and rear wheels spinning about the same as what it was calibrated to see stock. On 1994 and older cars, that OEM ratio is different, as they used different sized tires OEM and a 265 or even a 275 keeps that front/rear ratio closer to OEM when you've switched from the 15" front to a 215/40/17 front.
There is some disagreement on what the traction control modules of various years were tuned to see as correct and to not intervene. Ken says there is an error in the parts book regarding numbers, happa88 has said several times he feels there is not. You can search and follow the threads. But it mainly has to do with TCS. I am one of the few that runs a 255 rear, same as my OEM size, with 215 fronts. Most people tend to go for a 265 rear even on post 1994 cars, mainly for a look, and also for the fact that on a 10" wheel which many opt for, a 255 would start to look really stretched. A 265 already has a mild stretch.
If you change to a larger front tire, like a 235, then you want to go wider rear, to like a 275. For example 1K2Go chose this path. There is slight rubbing on almost anything wider than the 215. When you go with more rubber, there are some benefits but also some drawbacks including weight, cost, noise, and ride quality. You have to also consider the fact that your suspension is generally tuned to handle a particular track width, a certain weight of the wheel and tire combo, etc. if you veer too far off OEM, then your suspension must also be off OEM. 1K2Go tells me my 255 rear is too "puny", and I have a lot of respect for him, but I disagree with the use of his sizes being better than my sizes for my NSX especially for street tires. For the track, slicks and R comps may be a different story. But for a car that is street driven, I feel a 215/255 on a post 1994 car is a better more performance oriented solution.
Hope all that wasn't confusing. I am sure I just fanned the flame on this thread. LOL