Because tire sizes use a ratio for their sidewall heights. Its a ratio to the width of the tire, so, naturally, when you get a wider tired, the ratio is going to be smaller than the ones in the front, with a smaller width. But the sidewalls are still the same heigth if you were to measure them.
As for WHY bmw choose that... who knows. Standard on the new e46 330i with the sport package is 255/35/18 rear and 245/40/18 front I believe
I believe the staggered front/rear set-up is to build in understeer-so when you are really cranking, the front end will "push" in the turn and you will have to slow to make the corner-as opposed to more neutral handling, where the rear end might get twitchy or "loose" and you swap ends--been there,done that!!!!you gotta drive more skillfully with a neutral or a loose car and that makes lawyer types real nervous, supposedly.
the 95 M3 had a 235/40/17 set-up at all four corners, which is what a lot of guys choose to run at the track with all model years of E36 M3's
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