Of course, higher taxes on the heaviest vehicles would just mean higher prices on consumer goods, so this mostly ends up as a subsidy to consumption.
I would also argue that if you want to make a comparison that you just find the, I am sure, studies that have been conducted by every department of transportation in the country to estimate the fair cost-of-use to vehicle type. The comment here should either find some references or be removed as snark-bait.
"Sure, in the sense that O(n) is the same as O(n^4)"...
But road wear simply is not proportional to gas use. If you double a vehicle's weight, its gas usage will almost certainly less than double (this depends somewhat on driving patterns, but air resistance is generally a significant factor in mileage), while the road wear it causes will increase by roughly a factor of 8. A flat tax on gas can't possibly internalize the costs of road wear, though it could internalize the costs of CO2 emissions, which are actually proportional to use.