Based on only the experience of one year each with tiller and wheel on a Crealock 37 we found that with a tiller and tiller extension you get all of the benefits listed below plus some. For example, you can stand or sit, ....
PSC 37, Kenlanu.
OK, I'll bite...I have a hard time visioning standing comfortably in a cockpit next to a tiller period, but especially when the boat is heeling 20 degrees. Perhaps one foot in the cockpit gutter and the other foot on the back of the cockpit seat, leaning to windward so the tiller can be centered? Been there, done that, but I don't remember it as too comfortable.
The real difference is that many cockpits with wheels have been designed around the wheel, and make helming comfortable. Cockpit design otherwise seems to ignore the realities of a tiller. The econometrics for a driver just were never considered, although some designs like the Colgate 26 make the best of the tiller configuration limitations so the boat can be comfortably helmed. But fall back to a narrow cockpit with wood plank coamings, and you have nowhere to sit to stand...
That's where the T shape cockpit with an arched cockpit sole plays the critical role with a wheel....if your cockpit has a helmsperson's space positioned at the end of the tiller, open from one side of the cockpit to the other, with a curved sole..well then I get it. FWIW its clear that the C34 pictured above int he tread has a cockpit that was not designed for a wheel, although it has a helmsman seat as a half measure...I can see why a wheel would not be considered much more comfortable than a tiller..as neither can be too comfortable.
I think this is a vision thing..if you haven't spent time helming is cockpit expertly designed to the helmsperson's comfort (my own reference being the CS 36T's), then you just don't know what you have been missing.