You are confusing offset with the disc thickness!!
Offset is defined how far the hub of the wheel (or the disc to maintain similar nomenclature) is from the center line of the wheel.. Consider the following picture
The far right hand side of the wheel is the face of the wheel, or what you see when its bolted to the car.. The offset is the distance that the wheel's hub is from the centerline of the wheel (the centerline is an imaginary line drawn at the middle of the wheel's width)...
http://www.off-road.com/chevy/tech/wheel/
"Positive offset is how most factory wheels are designed. The wheel center is moves the wheel closer to the vehicle, therefore moving the tire closer to the vehicle, helping to tuck it under the fenderwell. This means the wheel rotates on its axis.
"Negative offset is how most aftermarket wheels are designed. They move the center of the wheel away from the vehicle. Therefore, moving the tires away from the vehicle, and increasing the turning radius. Rather that spinning on its axis, it swings on its axis. There are several inherent flaws with this, while they may be unavoidable. Increasing the offset puts more leverage on the lugs, which means you can break them easier, but it also increases the stance of your vehicle to help keep it more stable."
So if the hub of the wheel is EXACLTY at the wheels centerline, it will have a 0 offset... Consider the following illustrations..
I tried to explain it in writing, but then i found those pictures... Guys usually learn better by pictures anyway...
So moving right along, you can see that more positive offset CAN lead to more clearance..... This is why you cannot rely on offset only to determine if wheels will clear you brakes... you could have a wheel with a ton of negative offset and it may still not clear. LIkewise, you can have a wheel with 45mm offset that will clear brakes.....
What struck me as interesting is that I boguht a set of 2003 M45 wheels for my Q45 and they were no where NEAR clearing my Z32 brakes... It wasnt even close, so much that I didnt even bother bolting them on... Stock Z32 wheels have about 40mm offset (maybe closer to 35mm, i cannot recall off hand)..
Spacers will be needed once you determine that wheels will not clear the calipers due to the spokes hitting the caliper. ON my stock wheels, i only needed a 15mm spacer.. Not very thick, but it was needed!
Tuner lugs are generally needed on wheels, like on my Z33 wheels where there is a hole that the lug goes in...as opposed to stock wheels where theres a center cap and simply a flat (or fairly flat) mounting surface . The stock lugs are too wide at the base to fit in the holes of the Z33 wheels, which is why tuner style lugs are needed.