Ask some questions about how anything works in the game. I have a question. Is it the torque or horsepower that makes wheel spin and does gearing affect it?
Pretty much everything in BeamNG is simulated except niche stuff like tire temps and wear. The engines do create the torque/power and it's sent to the wheels via axles like in real life. Gearing directly affects how that power goes to the wheels. In some vehicles the engine is so torquey that it can bend the car's chassis the same way it would IRL. This video from when it was added in 2017 shows it pretty well : https://www.beamng.com/threads/micro-blog-s-2017.34617/page-2#post-711763
There's a few UI apps that help visualize HP and torque pretty well, as well as where power passes through in the drivetrain and where power is lost