A number of issues:
1) Tim, the OP is talking about tires, not wheels.
2) The recommended pressure is NOT listed on the tire. The maximum pressure is!
3) There are circumstances where is it permissible to use more than the maximum pressure listed on the sidewall - but they are all situational dependent.
So why are you asking the question?
I can tell you that tire companies used to routinely burst test tires. However, it has become an exercise in futility as it yields no useful data and many companies have discontinued the practice as there is a certain amount of danger involved.
Tires are all about fatigue resistance, not a one time burst. We're talking millions of cycles here and a one time event is hardly germaine to understanding how well a tire is going to perform.