Just to add to the confusion I am running 31x10.5x15's on 10 inch wheels. I don't plan on rock crawling so I am never going to air down to 8. If you are serious about offroading, I would probably go 8's with either of your choice, but I like the looks of the 10s better myself. I ran a YJ with 33x12.5s on 10's and wheeled it quite hard, again I never rock crawled per say, so I never usually aired down below 18 psi, but that said I never lost an axle nor a wheel bearing in the years I had it.
I happened to buy my new to me TJ, and it has 31's on 10's on it, and I plan on keeping it that way. The tires stick out about an inch of the flares all of the way around some people don't like that, but I do, Also you should check if it is legal.
You have to decide how you are going to use it, and what is best for that, and really it is a personal choice.