Fair enough if you get the rolling diameters pretty well equal, but I still dont see the point? Its a pretty hard ask to get the exact same rolling diameter when you have a different profile tyre front and back - why risk a diff or gearbox?

And with an AWD you'd want wider tyres at the front rather than the back if the performance aspect is your thing..........but that would look stupid on a road car IMO. Or if its just for asthetics, run different offsets as I suggested earlier.