I didn't really want to stretch it that much really.. it just seemed more natural to go with a tire that was 20mm wider in the rear considering the wheel is 25.4mm wider.
A 225 in the rear instead of a 235 would give you less understeer if you're worried about that. That wasn't really a concern for me though, since I can just adjust the suspension in the front/rear to compensate for it.
I originally was trying to decide between 215/40 F and 235/40 R, or 225/45 F and 245/45 R, but wasn't sure if rubbing would be an issue with the latter set (S13), so I was leaning more towards the first choice. Kookz convinced me to bump the sidewall up a bit on the front and go with a 215/45, and that's how I got to where I am now.