Sorry for the delay in posting this but lately, I have been doing more riding than theorising.
This Diagram shows the same tipping point for 4 different wheel sizes. Notice that the centre of gravity is directly above the 'ground contact point' for each size of wheel.
It shows that the tipping point is not solely determined by wheel size, but by axle position and wheel size combined.
It also suggests that a bike can be engineered to have a certain tipping angle, in this case 45 degrees, whatever its wheel size. But to engineer a bike to climb steep slopes will put less weight over the rear wheel when the bike is traveling on the flat.
Conversely, this English Cycles' 'Rat' should have good rear end traction on the flat but a small tipping angle because of its very short rear end.
Same diagram, but the bike has been replaced by a weight representing the combined centre of mass of the rider and bike.