Boats have steering wheels?!?!?!?!?!?! I have yet to sail a boat with a wheel, other than a stink pot! Not sure that that counts.
Next boat may have a wheel, but even so, I do like a tiller, even on my 29'r. IIRC< in 06 or 07, ALL but one TP52 being built had a tiller! Vs previous yrs, all but one had a wheel!
Daysailers will typically have tillers, easier to rig up and down vs trying to rig a wheel to a rudder. A tiller needs one bolt if not two for larger ones.