The rolling radius is very similar, not the same,
That' why I said "to all intent and purpose". For all the effect it has in the speedometer it is not worth bothering about. Especially when you consider the wheel/tyre diameter changes with tyre wear anyway.
1,1% is small for tachos, big for other devices.
ABS ECU, used by the whole car CAN Network to get the speed (data sent to many other ECU such as power steering, door locking, instrument panel, engine ecu, infotainment and others) usually have a parameter to be set when you change your tire size, called Speed Index: in my old Clio I had to update it when I replaced OEM 165/65R15 with optional 185/60R15, even if the circumference difference was about 1,3%. The circumference affects the tachometer, but also brake power: the max brake efficiency, lowering brake lenght, is obtained by keeping the wheel speed at about 1% less than the vehicle real speed (1-1,5%% for dry road, 0,8-1% for wet road), so the ABS ECU must know as better as possible the real diameter of the wheel, also because the time spent by the wheel to re-gain speed after the caliper release is used by the ecu to get the scratch coefficient (dry, wet, snow, mud,...), and this coefficient will change pressure-increase laws of the ABS hydraulics.