The difference, maybe, is that 13", 12" or 10" wheels are about performance v perceived appearance. Reducing light output by possibly 20% is about night-time safety and appearing to be 'boy-racers'.
The Op in this case was asking what the thoughts about race-taped headlights. the reply was 'you'll look like a 'boy-racer'. So if the OP is happy to look like a 'boy-racer' and finds it cool, so be it, after all it's his decision. But he said he wanted his Mini to have a 'rally look'. Rally cars don't have race-tape on the lights. A rally-look Mini is, presumably, intended to sort-of represent the successful rally Minis of the 1960's in a retro-style and there is nothing wrong with that. In fact, why not prepare it as a historic rally Mini and go out and compete on some historic rallies, then it will be a 'rally Mini', not a 'rally-look Mini'. All the help with preparation and entering is available on here.