I bet the old wheels are something that normally has very little to no value to the average car owner once they get new ones, and it's something that does have value to him as he can resell them, use them etc. So surely a tactic to get something for himself. The story about his own car is likely to butter you up and make you feel guilty/compelled in some way.
If you want the wheels keep them, and just don't let his story affect you.
However, if he has done work for you and you feel like you'd be ripping off his time, perhaps there's some other way to make it back up to him.
I think a blowjob would square things away quite nicely. He probably won't even accept, so it's sort of a bluff play to save face on the guilt factor.
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