Narrow tape for wide rims, wide tape for narrow rims. This sounds bass-ackwards but it's because wide rims have a center trough that's narrower than narrow rims. The concern is to completely cover all the spoke holes, not the entire rim bed. You only want one layer of rim strip; just make sure it's an effective layer! You might also want to examine the rim for a rough spot somewhere else on the inside, not just at a hole.

It's not valid to submerge the wheel - tire, rim, and all - and determine where the hole is. Air will leak out of any random spoke hole. And if the hole so big it's preventing you from inflating the tube, then its location should be obvious. Pump while someone else visually examines the tube more closely.