Weellll, I didn't do maths, I checked 'feel' instead and driving 'fun'. Yes, it's not a very scientific approach, but I play this game for fun, and not for anything else. If you wanna be fast, choose R-S tyres for all cars, even Polos, they'll FLY with them. Tyres are the best tuning in this game (and actually, in the real world as well, as far as I know.)
It's important, that I switched every help off, to get the most out of the 'feel' part. This makes every car more lively, and driving much, much harder, so my lap times suck.... But this test (at least for me) is not about laptimes.
I say, that a Ferrari should use 'comfort' tyres not because those are the ones that a Polo should use, but because on those tyres, if you switch every help off, and floor the machine, it'll definitely spin its wheels in not only 1st but 2nd gear as well, it punishes you if you floor it in the middle of a turn, and altogether, you must be a 'safe-driver', else you'll face the opposite direction sooner than you can blink...
I've never driven a Ferrari-like sportscar IRL, but I do love car tests, and all the testers say that if you switch off the helping electronics, and do something foolish, you'll die. And all-in-all, C-S tyres simulate that feeling best in GT5 IMO, that's why I'd recommend them if you want realism. Even on S-H, with all helps off, those supercars are just too easy to drive, too forgiving, too hard to make significant errors. I don't think that's realistic. A Ferrari MUST kill you if you do something stupid without electronic assistance. Actually, the Viper is said to be the most 'widow-maker' of them all, and in the game it just isn't, even with C-H tyres, that's a shame...
But I still think that in most cases '1 grade down' works.
Yes, for 'real' track use, S-H is much better. For fun? Definetly C-S. And for ANY competition (against AI or human opponents)? R-S, if possible, no question....
Braking abilities: Sadly I believe Driver46's source is correct: in GT5 braking distances are more related to tyres than anything else. I didn't check the exact opposites yet (like some muscle car vs. GSXR/4), but braking performance seems to be affected mainly (probably only) by the tyre choice.
Acceleration feels stupid as well, cars are WAY too much faster on better tyres... They should be, but not this much, I think.
Cizeta is a standard car, I tested only on Premiums, because those cars have 'real' physics according to PD. And I already found the Acura, or the Viper as an exception, there may be others as well.
All in all, when I race, I choose the best tyres available, and use electronic helps as well.
But I finished most of the grinding part of the game (I don't want to do everything, and I just finished Nurb 4hours A-spec, that's enough for me), so my focus now is on 'fun'. And for sheer driving fun, I the '1 grade down'-method seems to work...