ETRTO charts are a bit conservative, judging by the recommendations of many rim manufacturers, these days. Many suggest that a tyre only a little bit wider than the external width of the rim will be OK.
However it is all very well them saying 'such and such will be OK' but in nearly every case this is specifically not recommended by the tyre manufacturer. So if you stray outside the tyre manufacturer's recommendations, you are basically on your own.
I harbour a lurking suspicion that the bias angle of the plies varies slightly with rim width once the tyre is fitted, and with it the Crr of the tyre changes, because balance of the stresses in the carcass is changed, and the way the carcass deforms is different. This is most likely to be the case when fitting a narrow tyre onto a wide rim.
This may mean that (for example) a 23mm tyre that is 25mm (actual width) when fitted on a wide rim, may roll differently from a 25mm tyre (actual width) that is mounted on a narrower rim.
It may also mean that various Crr test data may be flawed, (or may at least only apply to one rim width) in that the width of the test rim may skew the results.
cheers