From the Kotaku team, who apparently took it for an extra long test drive:

It was in other games, particularly the just-released downloadable Zen Pinball 3D where I felt like this was a peripheral worth owning. Zen's biggest drawback on the 3DS is the size of the screen and the starkly downscaled size of the table you're playing on it. There's nothing that Hori's Wheel can do about that. But it did provide a very stable platform for my hands, whether sitting upright at a desk or reclining in a chair or couch, or sitting upright in bed, that helped me keep the 3D screen fixed in the "sweet spot" for viewing. Zen Pinball is also an example of a good game for this peripheral, because it's principally controlled with the left and right bumper buttons, which on the Wheel have large triggers situated at the index fingers of both hands.

Check out the source link for the full opinion.

Source: Kotaku