Military tank tires are made of rubber, I guess.

 Post by someone at http://www.track-link.com/forums/modelling_kits/11957/flat below:

I beg to differ on your statement "The rubber tires should NOT have seams". Most tank wheels have seams on them, especially when they are new. They do wear down over time but often are still visable. Here are some examples

M13/40
http://svsm.org/gallery/m13-40/IMG_3880

Pz I
http://inmenlo.com/wp-content/uploads/2011/01/Tank-wheels-580.jpg

M-60
http://farm1.static.flickr.com/181/389746048_c0cf7883d5.jpg

M4 Sherman HVSS
http://data.primeportal.net/m4a1/M4a1-04-DSC01075.JPG

Now how much of these would be visable in 1/35?

Roy

And another following post by someone else:

Yes while most real tanks with rubber tires do have seams the problem with them on a model is 1) the mold seam does not look so much like the real seam and 2) if you leave them it just looks like you were lazy and didnt remove the seams. Plus 3) you have big flat spots where the sprues were anyway. Mostly I totally remove the seams.

One potential problem with the Tamiya kit (or the M13/40 in general) is that its hard to fit the tracks in place late in the assembly. They wont fit under the track guards and over the return rollers.

Also in the Tamiya kit they tell you that you can remove the rear part of the track guards to make a different version, but this results in a huge, nasty, irregular seam along the hull side. Plus there are big vertical seams under the engine deck hinges/latches on the sides.