It’s true that tyre sidewall height plays a role in cushioning passengers from bumps and protecting the wheel from pothole impacts. A taller sidewall flexes more, which naturally gives a softer low-speed ride and better absorption of sharp edges. So your concern is understandable.
However, after driving the Tata Sierra extensively on the 19-inch wheels, we can safely say that the lower-profile tyres aren’t likely to be an issue on our roads. Yes, the low-speed or “secondary” ride is a touch firmer compared to the smaller wheel options, but it’s never uncomfortable. Only very sharp edges and sudden potholes make their presence felt, and even then, the suspension does a good job of rounding them off. Crucially, overall comfort and stability remain very good, and the difference is not large enough to justify skipping the top variant, especially if that’s the one you truly prefer. In real-world use, you won’t feel like you’ve made a big compromise by choosing the R19 setup.