eh i used to have this car... i have tried from Tune A to C, so this is how i feel... anyway, just treat my reply as a reference ok?

Eh i can say that Tune A with Tune C spoiler works great... reason?
It is because Tune A might get you the 400HP upgrade and the faster start up speed, this is important to me...

For tune C, eh it has the full aero kit... the spoiler looks cute... like a handle or something... hehe...

but the handling for this Tune is good, but speed is moderate...

For tune B, the acceleration is strong... but too grip already, maybe due to the spoiler and also the body kit... to perform a drift is somehow damn hard to me...

Conclusion, i feel that Tune A with Tune C spoiler is good already because less body kit, high HP, good startup and acceleration so i believe all this are advantage to your ER34...

for the rim, it is up to you to decide... for me, i still get the ENKEI rim... ENKEI rocks... haha...

eh Tune A spoiler makes your car drifty, so use a TUNE C spoiler will correct this problem... i don't really recommend Tune B, the spoiler will affect your acceleration...
hope this helps...
