With stretched tires, the wheel rim edges are the widest point. So figure on wheel width rather than the tyre cross-section width.
Offset still holds true. For example these are 8" wheel 0 offset, and so are spaced outboard -- they stick outside the body side about 25mm. There is 25mm clearance to the spring on left side and 28mm clearance on right side.

These tires are Yokohama 195/60R14. Almost as tall as 235/45R17. Yokohama says to use a wheel width from 5.5" to 7". But these are on 8" rims for the stretched look.
If instead of 0 offset they were 8" +20 offset, they'd be flush with the body side and I could probably get away with Rolled Guards instead of the 25mm flare job that has been done to this ute. Nothing wrong with flared, but it could be done either way.
If you buy wheels with positive offset, you can always use spacers to fine tune their position to tuck them inside as close as possible. But with Zero or negative offset, you can't do that. Your stuck with having them stick out. If you like them to stick out, you can always add a spacer. Wheels with more positive offset give you more options. But too much positive offset and you get no "dish". It's all a tradeoff, unless we can determine the exact offset needed. And that depends on the tire you plan to use (or in the case of stretched, the wheel width).