Vehicles being called she dates back to the days of wooden ships. Always called she. We carry that forward to today. Also dates back to men being in control of most vehicles. Train conductors, ships captains, Heavy equipment operators, big rig drivers etc. So hence vehicles called a she. I prefer to think of it this way...
Because they purrr when they're handled nicely, are temperamental when you don't look after them properly. And if you're willing to lavish money on them they can look pretty sexy.