Martin Day:

Nov 2017 https://electrek.co/2017/11/10/tesla-model-s-model-x-wheel-size-affect-efficency/  says:

4.9% more consumption for Model S P100D with 21″ vs 19″ wheels.
5.2% more consumption for Model S P90D with 21″ vs 19″ wheels.
11.6% more consumption for Model S 60/75 with 21″ vs 19″ wheels.
11.8% more consumption for Model S 60D/75D/90D with 21″ vs 19″ wheels.
22.2% more consumption for Model X P90D with 22″ vs 20″ wheels.
22.5% more consumption for Model X 60D/75D/90D with 22″ vs 20″ wheels.
23.3% more consumption for Model X P100D with 22″ vs 20″ wheels.

So Model X is badly affected by large wheels.

More detail on the page
 

Kudos to the Audi UK Press Group for supplying a more efficient e-tron for this comparison test.  They did exactly what was needed to showcase the product.  Meanwhile, Tesla often doesn’t respond to media requests and publications are required to borrow product from willing owners.