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