Assuming simple s = d/t
1. The wheelbase data source is accurate. (d)
2. The vehicle type identification is accurate (d)
3. The centre of the wheels is identified correctly (d)
4. The wheels being on the same vehicle are identified correctly (d)
5. The measurement resolution is limited by pixel resolution so the image needs to be large enough to not lead to quantization errors (d + t)
6. The direction of travel of the vehicle is accurately determined (rate of motion is different if car moving away) (d)
7. The rotation of the vehicle is accurately measured (wheelbase compressed if turning away from the camera) (d)
8. The phone's camera is digitizing frames at the same rate without jitter (t)
9. The video source is actually coming from an actual camera and has not been modified by the user to incriminate them (d+t)
10. The camera isn't being moved in sympathy with the reference frame (d+t)
11. The reference frame is identified correctly (d+t)
12. the correct set of wheels on the vehicle are identified (d)
13. The shape of the lens of the camera (wide angle lens distortion) (d+t - possible calculus fun there)
I'd take the other arguments apart but I don't think I need to.
Edit: keep finding more problems with this.