Originally posted by InitialD
I guess for those who still get more wear in the rear would benefit as the split would stay the same almost throughout since the front tires will rotate more turns than the rear tires. More rotation in the front tires means more wear and this somehow will translate to even front and rear wear rate.
Front side of the car would get higher RC (corrected by Julius ) due to the front sitting lower because of smaller tires while maintaining same ride height.
And lastly, you get to use a bigger rear tire to achieve the required tire rollout / top speed for a particular track while still being able to use smaller tires in the front for better handling. Not forgetting the times when you need the tires to be big in the rear because of excessive wear and rear ride height clearance, you would still be able to use "smaller" front tires. 
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Totally agree, this is the benefit of overdrive in tire wear section thanks to clarify
But our last conversation is overdrive vs handling.
Originally posted by InitialD
Yes because of lower intertia (due to lower internal ratio), the car needs very little energy to get up to speed and little energy to stop also.
I think I mentioned this earlier...
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Bro, above statement is true when we take other car with higher IR. So you agree that 2 car having same drive ratio and car A is using lower IR than car B, obviously car A will run "faster", right ?
Different inertia moment make a different result.
In order the turn the wheel in a surface, wheels need enough torque to overcome surface friction (its like inertia? no?)
Since the speed and diameter is different therefore torque carried by front and rear wheel is different.
That is the reason why I think in overdriven car, even using same rollout the front will role more than rear, since more torque (up to a certain engine rpm) is applied to front wheel.
I dont know about you Bro, but I start having a headache after reading my own post.