I never had this on any post-war locos I have but then I don't put dozerns on hours on them as I think would be needed to build up the crust.
I have had this happen on two locos: a 2004-ish Lionel SD70 and a Willians trainmaster. No idea why just those two although there is this: I use the SD70 - far outside the time period of my layout - to pull my track cleaning train - wet pad Pat's trains cleaning car, dry-pad cleaning car to mop up, vacuum car. I've wondered if the track might still be wet and the goo building up on the wheels. but that does not explain the trainmaster.
Much as I hate to use any hard implement that would scratch to clean wheels, nothing but a small chisel would clean the guck off . . . well, cleanly. Frankly, since it recurs on only these, I wonder if lightly scratching or whatever that does to the wheels causes it to recur more often.