to a very small extent, it is. it depends entirely on the design of the tire. in a blind test you’d be hard pressed to tell the difference between a 265/35 and a 275/35 of the same brand/model on a 10" wheel. Or a 275/35 of the same brand/model on a 9.5" wide wheel compared to a 10" wide wheel.
Negligible, at best, but saying 18x10 is cooler than 18x9.5.
Tell me I’m wrong.