Could use some advice re a 2003 5-speed

[dgz32]

I'm looking at a E53 5-speed at a small dealer. Car looks and drives very well. Few things to address if purchased, but was curious about it's tire/wheel set up.

It has style 63s on it with the correct factory size of 255/50/19 on the front—and the not-so-factory correct size of 265/50/19 on the rear.

This works out to be a difference in diameter between the two of 1.4%. Factory size for the rear is 285/45/19—which works out to 0.3% difference between front/rear.

So my question—would the system recognize a 1.1% difference than expected? If so—would it throw any codes or airbag lights? Also, how might this affect the mechanical bits, transfer case, and so on?