You can ignore that about the speedo
The exact wheel/tyre combo in the manual depends on spec. The manual in the link is the facelift one, but I have listed the prefacelift ones too.
If you run all those tyre sizes listed through the convertor on miata.net you will see whatthe minimal differences of the rolling radii are. Anything below 2% can be ignored as the speedo is only accurate to 10%.
Being a V6 Your car would have left the factory with 205/65/15 tyres fitted, so use that size as your bench mark in the conversion calculator
you are absolutely right. thank you so much!! I went back to car manual and yes it was 205/65/15 the 195/65/15 was the spare wheel size.
Now I guess I need 215/50/17 tires and it will be OK.
Thank you All for your help, much appreciated
for your information , opel use 195 size on that year .. for GLS and CD
and also

That is correct my car's owner manual shows the same: 195/65/15 for GL and 205/65/15 for CD & MV6
On a 7.5J, 225 may be a shade narrow, 215 will start to look a bit shite. If tyre costs need you to go narrower, consider getting the right rims for that size.
UK insurance companies can be a bit touchy over tyre sizes not approved by the manufacturer, so you may need to declare non standard sizes (usually doesn't bump the premium too much, esp if its an optional extra size_
I know that but I am only stuck with 17" rims as I stated before I couldn't find the 16 neither the 15' wheels. according to tire size calculator 215/50/17 are the best size comparing to the factory ones. see below:

I agree 225 or 215 would be narrow but I don't want risk it as the differences are quite high:

and here is the 235

I don't want to buy aftermarket rims because I already suffered with my current ones, I want the original Opel rims.
one final question, do I need a spacer for the 17" rims with ET39?