I agree that shooting at tires on a moving vehicle is an extremely bad idea, because of the difficulty of actually hitting the tire, and the possibility of stray bullets hitting an innocent bystander.
However the people who claim that the steel or Kevlar belts in tires will stop bullets have obviously never shot a tire!
From experience, anything bigger than a .22 short, will penetrate the rubber, (not bounce off) and only the thickest rubber tires would stop even a .22 long rifle bullet (Commercial truck and tractor tires can have over an inch of hard rubber in the tread of the tire).
I never had a failure to penetrate using .223 caliber bullets, .38 special, or 9mm. Both the 9mm and .223 bullets were hollow points.
The reason I did the test using old tires that were laying around the farm, was an earlier discussion involving the ability of steel belts or Kevlar to stop or ricochet bullets. The tires I used were a variety of pickup truck tires, car tires, heavy equipment tires, and large commercial truck tires. Massive fail on both counts. At the time, I didn't have any .22 short rifle ammunition and couldn't test it, and saw no point in testing larger rifle rounds than the .223/5.56. considering how they easily penetrated.
While tires can be "bullet proofed", this usually involves filling them with a foam rubber compound and/or a liquid sealant, and providing some type of "run flat" capability, not Kevlar or steel belts!
Still every time the subject of tires and shooting comes up, some brings up the hoary old myth about "steel belts" causing ricochets!