Technically, yes—a wheel and axle is one of six classical simple machines. But a roller coaster's wheels don't function as a force-multiplying wheel-and-axle (like a doorknob or winch). They function as low-friction rolling elements.
A simple machine wheel-and-axle applies input force to the wheel (large radius) to multiply torque at the axle (small radius), or vice versa. Mechanical advantage = wheel radius / axle radius.
Roller coaster wheels are not driven—they're free-rolling. The axle is fixed to the car chassis; wheels rotate passively. No torque multiplication occurs. The "machine" is the entire coaster system (chain lift = inclined plane + chain drive; track geometry = controlled energy conversion).
Three wheel sets per car: Road wheels (load-bearing, on top of rail), Upstop wheels (under rail, prevent lift-off), Guide/side-friction wheels (lateral constraint). Materials: polyurethane or nylon tires on aluminum/steel hubs—optimized for low rolling resistance, high wear resistance, and vibration damping.
So: coaster wheels are wheels on axles, but they're not the simple machine—they're precision rolling bearings. The simple machines are in the lift and launch.