It's not cheaper but it's not as much to pay out at once, so it depends.
It doesnt depend at all, did you not read what I said? Here is a worked example.
Example A: Buy 2 tyres at once
Month 1: Car arrives with 4 new tyres.
Month 24: Car needs 2 new front tyres. Buy them at £100 each.
Month 36: Car needs 2 new rear tyres. Buy them at £100 each.
Total expenditure on tyres: £400
Example B: Rotate and buy 4 at once.
Month 1: Car arrives with 4 new tyres.
Month 12: Rotate tyres
Month 24: Rotate tyres (and put money in the bank you didnt spend on tyres this time)
Month 36: Car needs 4 new tyres. Buy them at £100 each.
Total expenditure on tyres: £400
See? Overall it doesnt change the cost, because it can't do, you are still using tyres at the same rate overall.