@ Dino,
This is how my dealer explained it, and Buzby mentioned very similar in a previous thread.
If your car came with the standard 17" rims from new and you opted to upgrade for a larger rim, ie 18" or 19" there is a mechanical alteration done at point of manufacture, to avoid wheel V wing impact.
This is probably why upgrading with your dealer is a bit expensive as the cost covers the mechanical alteration and the actual bigger alloy.
If I remember correctly I paid £800 to upgrade from the stock 17" Ixion that came with my R-Design to the 18" Ixion.
I would imagine that if you already had 18" rims from new and you later decided to go up to 19" then that should be ok because the mechanics would have already been altered at point of manufacture.
As for software being impacted, I'm no expert but I would guess that the bigger you go from standard it must have a bearing on how your speed is calculated, so opting for bigger wheels from new probably also takes this into account when the car is manufactured ?
I do agree that the standard R-Design lacks something in the "looks" department, it doesn't have that sporty look unless you pay to have bigger wheels and perhaps opt for the Sports suspension upgrade.
I think the Sports suspension option was a ridiculous price when I bought my car last year, I'm sure it was around £2000, hence not getting it, but opting for the Xenium pack instead, which in my opinion gives a nice look to the V40.
Also I'm sure the Sports suspension was standard on the D2 R-Design, but extra all other models, go figure !!
Volvo also offer an upgrade R-Design rear spoiler kit, I think it cost something like £650 at the time I had it.
Personally I think the R-design should have these cosmetic upgrades as standard, but obviously Volvo can see £££££ signs by offering them as optional upgrades.