Pretty sure neutral backspacing means the wheel is almost centered on the hub or would have 1mm to the front for your specs.
EX. 8" wheel would have almost 4" front of the hub and 4" back of the hub or something like that.
That picture is about half right. The correct part is that neutral offset or 0 offset means the wheel is centered on the hub.
The wrong part is the width of the wheel and the way they are calculating backspacing.
7" wide wheel (advertised) is 8" wide (actual). Advertised width is bead to bead but actual width measured from lip to lip.
This is why 7" wide wheel that's 0 offset would have 4" backspacing, not 3.5" as in the picture.
For example 15x8" is 9" wide, 9" divided by 2 is 4.5" backspacing which equals 0 offset.
10" wide wheel is actually 11" wide, so 11 divided by 2 = 5.5" backspacing = 0 offset
I hope this makes sense.
As long as you keep close to 0 offset, wheels will fit. You can probably run 275/60 on the back without issues. on my 67 I have corvette rallies which are 15X8 but 4" backspacing (not 0 offset, 1/2" more towards the fender) and 275/60 fits perfect.