If you know what active yaw feels like, my opinion is that the conclusions about ABS should be pretty intuitive. Driving without ABS and with an appropriate brake bias is revelatory in practice (ignoring lap time issues).
Watching how long it takes a spinning wheel to re-grip again off-throttle should trigger some eyebrow raising and in combination with the behaviour of very small (and very big) engines quite quickly points the finger at inertia modeling, for my money.
Incorrect specs and default settings are a series bugbear - a simple consequence of the number of cars available. In addition, the settings sheet uses interesting "units" for e.g. suspension and LSD settings that requires "translation" from the actual vehicle's physical specs. Historically (in older games) even spring rates were entered incorrectly; often using spring rates directly as wheel rates for linkage designs, for example (ever since partnering with KW there seems to have been an improvement in the kinematic modeling in GT's suspension).
My comments about the tyre model are probably more tenuous as I'm far from an expert. My suspicion is that the lateral and longitudinal forces are not being treated independently in the slip regime, causing both the on-ice feeling on tarmac (once traction is broken) and the strange dirt behaviour too.
In any case the best approach would ideally be to actively try to
disprove my conclusions, rather than prove them - but I've never really had the kind of rigour or motivation necessary for actual science in practice.
Some of my confidence comes from garage and more recently "spec database" modding in the PS3 games of course, directly fiddling with the numbers the game actually uses (this is where the infamous "chassis grip" fudge-factor was first discovered)
Per data gathering, replays used to be a great source (at one time they could be exported for use in Motec software on PC), but I'm not sure on the state of that for PS4 / PS5 as Sony / PD are very protective over their data formats. There was a thread for that long ago with some actual data - it's not relevant as far as the current tyre model is concerned, but the underlying physical system feels very similar to older games and it shows where we're coming from I guess.
It should go without saying that I'm not expecting my word to be considered gospel, I just wanted to share my experiences with finding some genuine joy out of the underyling physics and bringing out the character of each car (instead of burying it under a stack of assists).