When a vehicle is damaged and then repaired the tyres appear to be sunken into the ground.
When a player then enters the vehicle and starts the engine the vehicle tyres pop out of the ground and align themselves correctly with the terrain surface. Not sure if already reported - can't find this issue. Also vehicles are still a bit floaty despite this related issue apparently having been fixed.
I could add that this negatively affects the games immersion due to these submersion and emersion issues but that would just be silly. {F22631} {F22632}