First off, I would never swap R1 for R4 tires unless all you do with your tractor is mow the lawn which in that case go with turf tires which are absolutely worth nothing for anything but mowing on dry grass.
R4 tires are just a little better at traction than Turf tires. I see folks claiming that Turf and R4 tires are better in snow than R1, I wouldn't know about that since I don't get much snow here but do get lots of wet swampy areas where R4 tires are pretty much useless. One of my tractors has R4 tires and the other R1 and the R1 tires are 1000% better at traction.
As for price of the tires and wheels, try for 75% of new cost whatever that is. I have no idea what the cost for new rims (wheels) would be.