This is a good, but tricky point. By moving against the wind the volume of wind that is used is increased. So there is extra air to use. The exact calculation is tricky as the wind interacts with the slowed down air. The limited efficiency of a wind turbine is not just for technical reasons, the Betz limit is there for prociple reasons and a 100% efficient wind turbine thus already in in conflict with theroy and by itself cause contradictions.
Sorry but Benz limit only refers to wind turbines. And even if we used the 59% Benz limit the problem is not changed. You add a small amount of energy to an a system and you get more in return (significantly more but even just 1% extra will violate the energy conservation law).
The example is there just to prove that equation you and others proposed is not correct.
Your prediction is also causing a problem with energy conservation. You predict the 437 W from the vehicle moving down wind, but the wind turbine on the vehicle still sees 9 m/s of wind and could use that wind to create additional power. Chances are it could gain more than 170 W from this - likely even with an efficiency within the Betz limit. When moving with the wind, there is less (at least not more) of the wind actually used - so that point does not work here either. So it is your prediction that violates the conservation of energy.
There is no extra power. Those 437W are all that it is available and you are already extracting everything that is it available to be extracted with the generator at the wheel.
At 9m/s which is the wind speed relative to vehicle (all that is important) you have 0.5 * 1.2 * 1 * (10-1)
3 = 437.4W There is nothing more.
A wind turbine as you already mentioned can extra way less than this if it was to be used.
So whatever a wind turbine where to extract it will be subtracted from those 437.4W.
You can say that a sail vehicle on wheels is much more efficient than a propeller but the vehicle is moving and so you will need a flexible cable to connect the vehicle and at some point you need to stop and come back and you will wasting time not generating and use energy to return to a start point.
So overall efficiency if it was to be used as a wind turbine will not be that great and way more expensive. Plus it will be close to the ground where wind speed is much lower.
That is the reason I say a sail is as close to 100% efficiency as possible in using wind power to accelerate a vehicle.
All that calculated drag power is available to accelerate the vehicle.
So staying with this example when stationary the vehicle has available 600W of wind power so as soon as you remove the brakes say for 1ms the kinetic energy of the vehicle will increase by 600W * 0.001s = 0.6Ws (0.6J) so the speed of the vehicle after 1ms will depend on vehicle weight.
I know I use unusual methods of calculating all this compared to how this things are teached in schools but I think talking only about forces in schools while correct is the wrong approach in properly understanding what happens and human intuition about this things is wrong thus the wrong equation circulating around.
I wish people still did experiments in the classrooms then it will be easy to spot this incorrect equations.
I also think this has way more implications than in this highschool level physics as you can not work in any field of physics or engineering and not be affected by wrongly understanding this subject.
I really want for this misinformation to be corrected if possible. But no idea how to do this. The only thing that will convince most people will be the real world experiment.
The simplest I can think of is a vehicle driving slowly in a head wind and measuring the motor consumption.