My new to me 1999 SR5 has the steel wheels with 225/75/15 tires. Just found a set of the aluminum 16" wheels that came on Tacos and 4Runners. TireRack shows 265/70/16 tires for this, but here on TR (and on the street), I'm seeing a ton of 265/75/16 tires mounted on these wheels.
I assume the taller profile tires fit, but what are the other advantages? They do cost more - generally - that the 70 series tires.