I think it has to do with angular velocity. That is to say, you are panning at given angular velocity but will all the car parts be passing at that same angular velocity? I think the back of car is passing at a lower angular velocity relative to yours thus blurring it more than your aiming point. The clue is the gas tank cover at the rear which has sharp horizontal edges but blurred verticals.
Angular velocity is probably a stretch for some to consider. Consider this:
At a bus-stop, here comes a bus
toward you. As the front comes to about your left you take a no-panning shot with your
infinite DOF camera but at a shutter speed where motion blur is more than likely. Will the side of the bus be equally blurred all the way from the front to the back? Or will the back be less blurred and, if so, why?
I'm a great believer in angular thinking in the world of optics and sensors and stuff - it tends to make obfuscatory variables go away
