The Speedo sense is from a gear train in the transmission. I expect the output is not a spinning cable to the back of the speedo but a electronic pulse to the ECU and ABS computers... sounds like to adapt to larger or smaller diameter tires a gear change is needed to re-calibrate to a true speedometer indication
ESP is a different animal... each axle has a tone ring and a mag pickup that sends a speed (RPM) signal to the comparison computers. This system is tied into the anti lock brake system. There are also longitudinal and lateral accelerometer sensors in the system... All of these inputs are used to counteract lost traction, under-steer, emergency stopping and several other subtle and not so subtle safety issues...
What I am saying is that while true, tire diameter can be re-calibrated technically to give a true speedometer reading, there is no effective way to compensate for the ESP safety features.... So it is critically important that any tire width changes maintain the factory designed diameters
They are:
The 155x60x15 works out to a diameter of 22.32"---931.8 revs per mile
The 175x55x15 is 22.57"---921.5 revs per mile
So if you do want wider tires on larger diameter rims you must make tire selections that stay very close to the factory diameter/revs per mile setting..... Because there is a slight split in the factory tire diameters it is safe to assume some small error can be compensated for...BUT not much
Think of what happens to a tire as it wears... it decreases diameter and increases revs per mile...thus there is a small range of error that the ESP computers can compensate for