Compare what it takes to roll a pool ball (hard ball) on a pool table (hard surface) versus rolling a beach tires(squishy) on a beach (soft).
For the least amount of rolling resistance, you want the hardest possible wheel on the hardest possible surface.
Steel on Steel is the way to go.
This is especially true as early wagons had hard wheels with very little surface area. Great on hard surfaces, but in dirt, mud or grass it would sink and take much more effort to pull.
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