Personally I'd go with the rims that had less backspacing. They shouldn't stick out the tires too far, but they should prevent the tires rubbing on your suspension components should you decide to go with bigger in future. I don't own a TJ but since they make use of the same front end (more or less) as XJs and ZJs I don't think you'd end up rubbing with 265/75's with either choice of rim, but I'd still go with less backspacing to be safe.