Personally I would never consider wheel steering
on a 31 foot boat to be a sensible solution unless the guy driving it also has a captain's hat with the leafy gold embroidery on the visor, but in this case those wells for the helmsman all the way in the back of the cockpit on either side look pretty silly without the wheels in them on the tiller steering
One of the things I always find most offensive when builders/marketing people insist on putting wheels on small boats is the fact that to accommodate wheel
steering the cockpit bench seats are invariably made too short to lay down on unless you are a dwarf. Even if you get the tiller version they are worthless in this respect because of cut outs for the wheel steering version molded into the cockpit.
Sure, tillers are old fashioned and wheels look "cool" and true that nothing boosts a small ego better than a pair of "destroyer" wheels but does the boat buying
public really want a boat that you can't comfortably take a snooze in the cockpit on?
This boat would have a relatively huge cockpit for entertaining if the bench seats carried all the way aft. Missed opportunity on such a small boat. A normal person couldn't lay down on those benches without kicking their feet through the wheels and having them destroyed.