Re: over/under-rating an inverter:
According to the stats I've seen, it is only when the inverter is working below about one-third of potential (e.g. on dull days) that there is a modest loss of efficiency (a few percent) compared to a more suitably-rated inverter.
At the other end of the spectrum; an inverter with too much coming in from the panels is just wasting energy/overheating. Since quite a few people are finding that their PV is outputting 10-20% more than "the calculators" predicted, I'm not sure that it would be wise to have favourably-oriented (e.g. SSE, S, or SSW facing) panels too much greater capacity than the inverter.
Therefore, in view of both points I just covered; I would suggest a closely-matched inverter/panel setup.