With all due respect Omatako, there is no inherrent difference between the design of a rudder for wheel steering and a rudder for tiller steering. That said, there are differences in cockpit layouts. Typically the binacle location restricts the length of tiller that can be used and so typically emergency tillers end up being way shorter than the length of a tiller that would be ideal for the size of the boat and loads on the helm.
Very often it becomes necessary to rig what historically was called a 'Manila Mike', which is a length of line tied to the tiller and run through a block and tackle or else around a winch to give the helmsperson some purchase and relief.
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Curmudgeon at Large- and rhinestone in the rough, sailing my Farr 11.6 on the Chesapeake Bay