[hoseja]

It's hard to imagine two objects in the vehicle-ground-interface conceptual space much farther away from one another than feet and wheels.

[AngaraliTurk]

Try to spend more time imagining and entertaining that thought. They both have the same function but execute it differently.

[hoseja]

I did. They still don't have anything in common other than being means to locomotion across the ground. Unlike, f.e. cameras that are directly inspired by the eye, airplane wings being directly inspired by bird wings. Wheels are not directly inspired by anything biological, they are probably invented from log-bearings for easier dragging of heavy things across ground.