I’ve run both 12’s and 14’s on my rzr and the above explanations are basically dead on. If you do a lot of trail riding and rock crawling, I’d stick with the 12’s. If you do a lot of high speed, flat open style riding, I’d go with the 14’s.
The 12’s do ride a little better but as ******* said, not enough to make a difference. I currently use the 12’s only because I wanted a specific wheel and IMO, there are a lot more choices for aftermarket wheels when choosing 12’s.
My ride on 12” rims but 25” tires... (should have gone with 26’s)