Irony? You can actually do this in game
(I understand what you mean for programming sake)
How about this:
Vehicle Mass(w/ sufficient wheels); Requires X strength to push/pull only in the direction it is facing(forward or backward).
Lift mass= same as any other large object; To lift it for a move from the side. As in, you can move a vehicle forward or backward because of the wheel instead of deadlifting the friction.
Also assuming we don’t use parking brakes. Another caveat to consider is the rear of a vehicle is lighter than the front, due to the engine(or vice versa wherever the engine is).
Last thought on the topic. Every cataloged form of human communication is anecdotal. When we have a lot of it in one place to use as reference does it become established thinking known as fact. So in closing. We should all ask our uncles about this pushing pulling of vehicles to get our facts straight