[MagicPie]

Am no tyre expert but most proformance tyres are heavier then stock on my and my friends ride my 205x40x17 are much heavier then the stock 14" I even bought the lightest wheel that I could find from OZ but even then wheel and tyre are about 5 lbs heavier for me as well then stock

 

[MagicPie]

I happen to be a major in physics
rotational mass or moment of intertia or rotational inertia
although some people will argue with me there no set ratio like what you mention
it all depends on how close the mass is to the rotional point so actually a small wheel is easier to spin up then a lighter larger wheel due to the fact that the weight is further away
this is way you can gain power from small wheels over larger wheels the weight has little to do with it

larger wheels will slow down a car during accelaration no matter how much they weight even if there lighter then the smaller ones but there are normally heavier this doesnt help but doesnt play as big as a role as the actual size

 

[MagicPie]

weight plays a role only if there is a great difference but size is more important
but i would always go for a bigger wheel size for other more important reasons then just accelaration