If you watch the third trailer for Vice City, you will notice the wheels are slightly different than the one's seen in the final game (Most notably on cars like the Infernus). I have discovered these wheels deep in the gta3.img of the PS2 version of the game. Thanks to the help of THE HERO and his amazing tool "RWconv" I was able to bring these wheels to you for your enjoyment!

Most of these wheels are similar to the ones in the final version but cleaner. Rockstar decided somewhere down the line to make the wheels look dirtier than they were in the beta version. They also removed the tire tread lines you can see around the edge of each rim/hubcap in the beta version and replaced it with a more GTA 3 style flat texture. This can be seen mostly on the sport and alloy style wheels which also means the textures are slightly higher resolution due to no need for treads being within the textures themselves.

Special thanks:
THE HERO - Creator of the tools needed to convert DFFs from the PS2 version.
Rockstar - Original models.