There's more to a car's performance than acceleration and top speed..
It is also worth noting that lower profile tyres will have more rigid sidewall and therefore better cornering ability and better control through the corner (because the car will 'tilt' less on the more rigid sidewall and because the low profile tyre will deform less quickly and the tread stays 'flat' and in full contact with the road for longer before deforming and reducing friction).
On the other hand wider tyres will 'tramline' when driven in straight line making it more difficult to maintain directional stability at speed, and they are also far more prone to aquaplaning on wet road than narrower tyres.
As far as the golden point... up to a that point wider tyres will allow better traction of the rear wheels (on RWD cars) and prevent wheelspin hence produce better acceleration. Beyond that point they will simply be heavier and cause more friction so will slow the car down when accelerating compared to narrower tyres.
So wider / lower profile tyres affect the car's performance in several ways.
Said that... as other pointed out... I suspect that 99% of the buying public will never experience or notice any of these performance differences in their day to day driving, and that for them the larger wheels are purely for aesthetic purposes.
Nothing wrong with that, mind... metallic paint does not make the car go any faster either, and yet we happily pay extra for it.