Skeletor,
It would help if you would provide more information.
There are various styles of 2D racers that one could employ. I have no idea, from your post, of the look and feel you are going for.
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Some were straight-top-down open circuit tracks: example: Classic spyhunter.
Some 2d racers were straight top-down with completed circuit tracks. Examples: Sprint, and a classic old 4wd game that I can't remeber right now.
Some were ISOesque top-down with completed circuit tracks. Examples: RC-Pro am, Pitstop & Pistop II
Some were Rear-view pseudo-3D. Pole-Position, I'm not sure but perhaps the original Out-Run. I know it used sprites, but I'm not sure if it employed any real 3D rendering.
(I guess I should also mention side-scroller racer like the original excite Bike for NES)
If you provide an example of what you are looking to do it will help us with your question.
Also, For most of these you son't neccessarily need a tilebased system, though I can see certain conditions that I would. Especially, the closed circuit top-down genre. It would be easier for you to then create multiple tracks from a limited tile-set. And I, being comfortable with tile systems, would personally find it easier to include a 2d track editor.