Let me show what im talking about.
stock 225x75x16 = 29.2" tall X 3.14 = 91.96" circumference
BFG 32x11.50x15= 31" tall X 3.14 = 100.48" circumference
That means every revolution of the larger diameter tire the vehicle travels farther.
Stock cir. in feet 7.66
BFG cir in feet 8.37
1 mile= 5280 ft
Stock 5280/7.66= 689.29 revolutions of the tire to cover 1 mile
BFG 5280/8.37= 630.82 revolutions of the tire to cover 1 mile
So with the larger tire you cover more distance per revolution, the truck still thinks that you are covering 1 mile in 689 revolutions when you are actually covering 1.1 miles (689.29X8.37=1.1). If this is not taken into account when figuring the mileage then your calculations will not be accurate.
Aw shown above there is a 10% error in the speedo I did the calculations for above. So if the MPG calculated to be 14.2mpg the actual mpg would be 15.6.
NOW due the everyone knows friggin everything about everything on the internet I will say this. YES adding more mass to the wheel and tire increase the amount of energy required to move them, and stop them for that matter, and will cost you some mileage.
I AM NOT SAYING THIS IS THE CASE FOR EVERYONE. It just may help someone out there who may not have considered it.