What a camera sees is dictated by it's lens shape.
You can give it a lens that will allow it to see behind itself if you want to.
Fortunately you don't have to because multiple cameras all around the vehicle with multiple fields of view can stitch what they see together into a view that sees in...
That tire smoke would be quite difficult to do at this level if it was a simple vehicle swap.
Somewhat easier if the whole scene was rendered.
There are some odd reflections/transparency on the windows.
Rode a Honda CB500x from Sydney to Canberra the other night. I opened my visor even though I was going at about 150km, because a Meteor appeared in front of me in the sky glowing bright green. Left a massive trail behind it, very cool.
I closed my visor just in time for a Semi trailer to run...