Hey LWC, The 'height to width' formula is how it's been explained to me in the past but I still have my doubts - on a car tyre size 235/45/17 for example - there is no way that the height of the sidewall is 45% of the width?? Buggered if I know!
It's supposed to be the width of the tread, rather than the width of the tyre carcass, which might be the difference.
The other thing is that tyre manufacturers often 'fudge' things... A World Rally Car tyre is supposedly 205/65x15, but if you put one next to a 'normal' 205/65x15 rally tyre, the WRC tyre is more like a 235/65...
The same happens with bike tyres. It seems that a Pirelli or Michelin 110/100x18 is about the same size as a Dunlop 100/100x18.
I'm still trying to find a supply of decent quality 4.10x18s (or 100/90x18s) for my pre-78 125s. The 100/100s are too big and heavy, and the 90/100x18 (3.50x18), but they look goofy on the semi-LTR bikes.