re: "... brings up the question of why VW states that the
205/70x14 tires need to be reinforced, and the 185x14 do
not."

On my '81 door sticker says 184-14 need to be reinforced.

BTW, my Michelin MX reinforced 185-14s are load index 94 and
a brochure for a similar Michelin (Rainforce MX4) lists load
index 90 for the same size in a nonreinforced tire (this is
the Volvo 240 station wagon size).  Now, will someone point
us to a link where these indices are explained--I think this
could prove more useful than discussing C vs D.