I thought I'd provide my opinion just for anyone looking into these wheels.It should be noted that the wheel I received wasn't in ideal condition - the auto-centering mechanism had broken (which greatly affects the feel of the wheel) and a few of the Accudrive lights weren't working. The internal vibration function also seemed to be intermittent, not working for Sega Rally 2 and Daytona USA 2001 but working for Crazy Taxi. Can anyone confirm if this is common with this wheel?
Obviously the Accudrive feature is the star of the show in this wheel, allowing you to eliminate the ever-present racing wheel deadzone and adjust the sensitivity without mods. Not much more to say on this, only that it fixes an issue that plagues most wheels for the console.
The buttons on the wheel, and the functionality of the gear stick, are slightly perplexing. The front features B, C, Y, Z, L, R, a directional pad and Start, while the gear shift paddles and stick are mapped to A and X. Firstly this means you have to switch between A on the paddles and B on the face when navigating menus, which is pretty confusing, but also I'm not really sure why C and Z are present on the face of the wheel in addition to L and R, when usually they're mapped to the same functions? Not to mention that the L and R buttons aren't analog, making them pretty pointless compared to using the pedals. The buttons also aren't very responsive, particularly the D-pad.
I admit that I'm not a big fan of pedals unless they're integrated into an arcade style seat, so this wheel certainly isn't for me, as the only alternative is using the aforementioned buttons. However, even if you enjoy using pedals, you might want to consider getting an alternative pair, since the ones included make a heck of a lot of noise, use a strange double hinge system that feels wrong to anyone familiar with real pedals, and have an odd click at the end of their travel that you have to pass to create a full button press. They use a DE-9 connector, so plenty of others can probably be used.
It's true that this wheel is actually picked up by games as a controller rather than a wheel, which is an ingenious way of not only allowing compatibility with all Dreamcast games, but also allowing the internal vibration to work alongside a VMU. The internal vibration is great when it works, but as mentioned before, it seemed to have a mind of its own depending upon which game I played.
Finally it's worth mentioning that the ergonomics of this wheel are pretty great. It's the heaviest of the three wheels I've tried, so while it has suction cups to stop it from sliding around on a flat surface, there's little fear of it moving under harsh movements. The legs that allow you to fix it to your lap are excellent too, providing a very firm way of playing without a table. My only minor complaint here is that the wheel is angled closer to horizontal than the others I've tried, so you might wind up rubbing it against your legs as you steer if you have it on your lap.
Overall I would say that this wheel isn't perfect, but a couple of features (namely the Accudrive and compatibility) make it the best wheel for the system if you're not willing to modify a Race Controller. On the other hand if you're like me, and you prefer paddles to pedals and are willing to mod your Race Controller, then I'd say that's the way to go.