Tyre Disposal Costs, page-67

Bunker oil with 3% sulfur is US$0.634 a gallon in NY. So 3.78 liters per gallon = US$0.167 / A$0.234 per liter. Where did u get the 40 cent per liter number from?? 

Thermally desorbed tire oil has a very nasty smell (cause of the sulfur) and should be priced at a discount to NY bunker fuel. 

Char has a a slightly higher heat content than coal, and is ideal as a coking coal, but u need to check for zinc content first if used in a steel mill.