Some details of thermalizing the rotational energy of a car's wheel:
Consider an isolated car with a single spinning wheel. When the internal
brake is applied, the angular velocity of the wheel goes from some w to
zero, while the ang vel of the (rest of the) car goes from zero to some W.
Cons of ang mom requires:
1) IW = iw, where I and i are the appropriate moments of inertia of "car"
and wheel.
The thermal energy generated (Q) is given by the cons of energy:
2) Q = .5 iw^2 - .5 IW^2 , combining 1) and 2) =>
Q = .5 iw^2 * (1-i/I) as the "heat" resulting from this thermalization.
A simpler scenario would have two wheels spinning in opposite senses, so
that there is zero net ang mom. Then 100% of the spinning wheels'
rotational energy can be thermalized by braking both wheels, with zero
residual rotational energy of anything.