Unfortunately my UK-spec truck has a 4.875 diff ratio instead of the usual 5.275. If I went to 17", I would need 33" (35" at a pinch) but there is nothing with a decent load rating in those sizes to match the rear axle. The truck will do mostly road/gravel mileage, so I will go for 17.5/19.5 rims. I'd like 17.5 with 265/70, but the only rims about are 6.75 wide and the only tyre around with decent meaty tread is Conti LCS at £900 ea (and 7.5 recommended rim width). So my only real option is 19.5 x 7.5 with 265/70 Toyo M608, which gives the same gearing as the usual 17" rim and 37" tyre. I totally get that the offroad ability will be crap, and the ride comfort is a bit concrete mixer, but short of swapping diffs (or at least heads) at great expence, life is a compromise!
Why would rim width alter the offset? - the centre of the rim (0et) is always in the centre, regardless of the width. The only reason width would need to be considered would be to clear shocks, balljoints etc, and that's backspace, not offset. A lesser offset than standard pushes the front rim outward, so clearance of stuff is not an issue. It does however change the kingpin position which increases bump-steer.
When figuring out the offset, I drew everything out on the garage floor, including the front and rear hub spacings and remembering the rear rims are turned inside out, to get the track the same for both axles.