Hi Samy.
This lesson isn’t necessary for you to animate the car at the end of the course, but it does deepen your understanding of many things in Blender.
In the final rig, the rotate of the wheels is handled by a python script. However, there are a few technical steps to set up in order for it to function correctly.
I can’t remember if you have completed the CORE Fundamentals of Rigging or not. But as Omar suggests, this would be a great idea if you haven’t.