I have never had a cart with 12 inch wheels
I have never had a cart that had 12 inch wheels. I will have to answer the question using 8 inch versus 10 inch wheels.
On my carts I always put 10 inch wheels (instead of 8 inch) on the back to gain a little bit of speed. The circumference change adds about 1.5 to 2 MPH to my cart's speed on the flats. On two of carts I have owned, I could not fit a 10 inch wheel on the front with high profile tires, so I only did the back.
In general, the bigger wheel and tire installed on the back will add a bit of speed at the cost of torque (for me the torque loss is negligible).
There may be other issues when considering a 10 inch high profile tire versus a 12 inch low profile which I have zero experience.
If that was not what you are asking, sorry.... but hate to see you hangin'
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