MOIL,
I don't know what you mean by "Have the sounds been implemented?"
As far as the wheels moving, well, the wheels move on the M8, M3 and M16. At least your wheels do, but as you can only see your wheels in external mode which is only usable offline that isn't very useful. I don't know if other people's M8, M3 or M16 wheels move when you're looking at them. In the case of the M8 the wheels actually seem to react to the terrain.
As too the T-34, I'd guess that the wheels will roll, but I obviously don't know for sure.
EDIT:
I just recalled that in the AH2 beta aircraft wheels were made to roll as well. Given that they bothered to make the aircraft wheels roll, I can't see them not having the T-34's wheels roll.