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Its the weight of the wheels that matters. I dynoed 70 extra lb's of tq going from steel 18s to aluminum 16s on my 96 model. Rotational mass makes a big difference. As far as size of the wheels and tires, I bet they are close to the exact same height because of the tire size. 21s have a 35 sidewall, 20s have a 50 or 55 sidewall. Probably ends really close.
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