Thanks for your comments
@Silent][Moebius
Game that can handle it? Umm... Racer, NFS5

U, NFS6:HP2(if you have a strong PC), NFS9:MW, WR2, GTA series and more
.:: UPDATE ::.
Textured tyre tread, modeled brake disc and calipers (front and rear are different - see pic). Final polycounts are:
4261 polygons for front wheel
4279 polygons for rear wheel