I’ve just stuck road tubs on my CX rims (19mm internal width), and had initially thought I’d be restricted to big tyres, like 32s. From researching it, though, this is not the case and you have a lot of lattitude with matching sizes between tubs and rims because obv there’s no critical tyre interface at the edge of the rim. So a set of pave 27s fit great and I could have gone smaller.
Those xtr wheels do indeed look like a fantastic price – 26 mm wide sounds a bit on the wide side [are modern road rims really that wide?] but I think would be fine given the choice of tyres available.
I’ve been thinking of going the other way and getting a set of tubs for mountain biking – need the focus to widen a little bit from race-only though [ie light but not ultra-light, tyres a bit more robust].