Direct quote from "The Toronto Globe and Mail" - On the surface, there is no need to buy a tire with a higher rating. But it is not that simple. Vehicle loads and inflation pressure directly affect how much a tire will flex and the amount of heat generated, so there is a need for safety margin. And, during the development process, suspension engineers designate a tire size and speed rating – often higher for cars that may see use on the autobahn.
That rating also takes into account the size or depth of the sidewall, the "profile" of the tire. A lower profile means a stiffer sidewall and less flex and heat. Tires rated for extremely high speeds, without exception, have a very short sidewall. Tires with a low speed rating tend to have very deep sidewalls that will flex a lot more and create more heat. And tires with a higher speed rating have a stiffer sidewall and are more responsive to steering input and better under severe braking.
There are numerous articles on-line from sources not affiliated with tire companies attesting to the advantages of going to a higher speed rating.
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