I'm interested in the 17" front wheel but don't like the idea of a rear wheel offset. I also think that maybe the GS doesn't needed a 180 section back tyre.
You're right: it doesn't
need it - in the same way that the BMW M5 doesn't need another 40 BHP with every new generation.
However, if you do want it, it is nice to have.
Re. the offset: I've had the opprtunity to compare an R1200RT rear wheel and K1200S rear wheel back-to-back on the same GSA.
Oddly, it's the R-series wheel that has the most offset. The K-series wheel seems to be tracking more-or-less dead straight.
From what I hear on the grapevine, the R1200S wheel has the same offset issue as the R/RT/ST-pattern wheel. I can't confirm this, since I don't have an R-S wheel handy.
But since the K-series rear seems to track straighter on the GS, why not try a 'standard'-pattern (K1200/1300GT, K1200/1300R) or 'turbine'-pattern (K1200/1300S) K-series rear?
Any suggestions for tyre sizes front and rear 17" with the original back wheel? My old CBR 600 managed quite nicely with a 160 rear and c100bhp.
It can be done - only thing is, you're going to sit with two very different wheel designs on the same bike. I don't know how you'd feel about that. Personally, it's not something I'd do, but to each their own.
If you want to go that route, it obviously hasn't been documented by BMW (nor, I think, by anyone else here), so the best thing to do is experiment.
You must bear in mind that each tyre width/aspect ratio is deliberately designed around a rim of specific width. 5.5-inch rims accomodate 180-section tyres happily. 6-inch are meant to accomodate 190-section.
For the standard-width rear rim, you're pretty much stuck with a 150-section. You could go up to a 160-section, but I wouldn't recommend it - you're risking possible handling quirks (mainly due to excessive latitudinal sidewall flex.).
The best-looking way to go about your chosen route might be to stick with an original rear GS wire wheel, but use an original front hub and discs in concert with an aftermarket 17-inch rim and suitable spokes. (Since these are commonly available for supermotos, they shouldn't be difficult to get.

) To the best of my knowledge, no one has yet done this - so you'd have something truly unique.
