Once you start getting over 40c in tires, the aero advantage of deeper wheels significantly decreases.
The extra mm of internal width is unlikely to make any difference.
The weight difference between a 25 and a 40mm depth is unlikely to make a difference in performance (other than the perception that they may “feel” faster accelerating or climbing).
I suppose it comes down to the weight vs looks issue….does having a lighter st of wheels overcome the aesthetics of a deeper rim profile?