Years ago, someone (I think
@Doc Al) explained the distinction between "real work" and "center of mass work". With that distinction in mind, much confusion evaporates.
For "real work", what one is considering is just the two interacting surfaces. One is not concerned with the entirety of the Earth or the entirety of the car. One is concerned only with the top surface of the pavement and its interaction with the contact patch on the bottom of the tire. The relevant motion is the motion of the two surfaces.
By contrast, for "center of mass work", one picks out objects of interest. For instance, the car and the Earth. One is concerned with the entire objects. Details of the interface or the internal motions of parts cease to be relevant. The relevant motion is the motion of the centers of masses of the objects.