I think its a good idea to verify dimensions. There seem to be a pretty wide tolerance on rims and tires that I have seen. This is on the higher side of the small sample size I have measured, but not insane. Lets also remember that your calipers are not perfect either.
Regarding 105--this "rule" was christened in an era of different wheel shapes, narrower tires, and rim brakes. It's also often misused in forums in reverse of what it was intended for. It was to help you select the best tires for a given wheel, not the other way round. Its been abused and misused and isn't relevant anymore.
Rim profiles matter. The fastest U-shaped profiles for a front wheel can be a watt or more faster, particularly at shallow yaws, but the air detaches so much sooner that they aren't used as much anymore. I think the Hunt Sub50 paper documents this pretty well when they cover all the rim shapes they tested. If I remember correctly and did the math right at 48kph the fastest profile suffered detachment a few degrees earlier, but was like 1.5w faster. Is it worth it to optimize at that level? I guess it depends on you, but following the rule of 105 on a rim that's not the right shape for that rule to apply wont get you very far.