The conventional tires (width stated in inch) all have an aspect ratio (rubber height related to tire width) of 80%
That decyphers 16.9R38 as follows:
16.9 is tire width: aspect ratio is 80% so 16.9 x 0.8 means that the rubber is 13.52 inch high.
38 is rim size from bead to bead.
in the height of a tire, there is one time rim size and two times rubber height. That leads to 38+13.52+13.52= a total height of 65 inch.
With wide tires with metric dimensions (540/65R38) the width in mm is stated, as well as the aspect ratio, which is 65%. then rim size. The 540/65R38 would be 2x540x0.65 is 702mm, which is 27.63 inch, plus 38" rim size, is 65.63 inch.
These 70 and 65 series tires are designed to be retrofittable on standard 80 series beads, so 540/65R38 would fit on the same 14-38 rim
In practice, tire sizes do differ with tread height and manufacturer. Also radials belly out better so they have a smaller rolling circumference than a bias with the same unloaded height.
Many times, bias duals dont run too well next to radial tractor wheels, because only the duals carry on hard surfaces. When using bias duals, its better to have the radials a wee bit taller, because the inner wheels should carry a bit more weight (also inflated a bit higher, i take 1 bar in the tractors, and 0.8 in the duals) to reduce the rear axle strain and reduce the tire wear.