Originally Posted by bugzy

Low offset is deeper shape
High offset is flat

With 370Z/350Z/GTR because Nissan designed the cars with a lot of brake clearance, you are able to run a low offset wheel. On cars like the new Audi/VW/Lamborghini/Ferrari, they do not allow for Low offset specs, will require a Medium or High offset profiles. Which makes the wheels flat in shape.

You can read more about offset here.
http://en.wikipedia.org/wiki/Offset_(wheel)