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17s would lower your ride height another half inch assuming sidewall height remained consistent, which could be an issue on some tracks but probably not auto-x. Maybe there are more tire choices in appropriate sizes of 18s and/or the cost of tires is negligible between the two (remember 18s will last longer due to more contact surface area), or at least the extra cost isn't enough to justify the aesthetic impact and extra speedo inaccuracy?
Granted those concerns would all be minor to moot for track/auto-x, but that's all I can think of. 275/35 would probably be better than 275/40 just to minimize sidewall flex though.
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