Here's my 2 cents...
I'm making an assumption that the '72 Challengers and Barracudas were optioned the same as far as wheels go as the info I have pertains to '72 Challengers from my own personal original documentation (build date 8/17/71) and the '72 Challenger Illustrated Facts and Feature Manual (Will be refered to as "The Manual") (Supposedly a reprint of an original DaimlerChrysler Corporation Manual, or so says the sticker!). *** Keep in mind that this is not official gospel, just what I see written in front of me in the Manual and papers I have!
Let' see, where to start...
Wheel options: For '72, I don't see a W22 code in the Manual. I see:
Base dogdish style center hubcaps (No code given in Manual.)
W21=Rallye wheel with trim ring
W11 Full wheel cover (Says Dodge x2, not sure what Plymouth had.)
W23 Styled Road Wheel with chrome trim ring (Magnum 500 style)
The W22 code I'm not familiar with but I do see it listed on other sites that offer Mopar option codes. Was it a '72 code? Since your car was an early '72 I wouldn't be surprised. Do they have the '71 (sombrero) or '72 (acorn) style centercaps?
Tires: According to the Facts Manual, the 7.35 x 14" tire is Polyester, meant for a 225ci or 318ci car, with or without AC. There is no mention of "whitewalls" or "raised w/letter" next to this size where as other sizes available for that year does have either one of these designations, so it MIGHT be ASSUMED that they were black wall tires, but your window sticker says they were white sidewall. May be they were upgraded by the dealer?
The Manual states they were mounted on 4.5J rims. Those sound like plain steel wheels to me. I would think Rallyes are wider but then again if the dealer put on white sidewall tires (if they did) then they could have put them on the Rallyes but that would look strange to see Rallyes with white sidewall tires, but not impossible.
I would assume that if your window sticker said "white sidewall tire" it meant a solid white stripe as they might designate RWL meaning Raised White Letters if you had them, as that was the jargin used in the Manual. Also, the RWL tires I have listed are F70 x 14" bias-belted tires. Your tire size says polyester while this tire size designates bias ply, if I'm not mistaken. Just as how a metric size designates a radial tire (ie=P215/70R-14).
I have T-86 on my build sheet and on the dealer invoice it says these are F70-14 WSW tires, assuming the dealer didn't change the tires. My car originally had the W11 wheel covers.
What size engine did you car have originally?
Like Chryco said, the dealers did stuff to the cars back then so who knows for sure! I say go with the window sticker as that would most likely show any mods done by the dealer.
Hope this was helpful!