This is a "no brainer", IMHO.
A tiller is much better for feel, for speed of applying helm when manoeuvring at close quarters ,for KISS, for taking up less room in the cockpit when entertaining, for use with servo pendulums and trim tabs.
A wheel becomes necessary when a tiller doesn't provide enough leverage, and can't be lengthened. That point is often reached at a LWL between 35ft and 40ft. It might be reached in a smaller boat if, for example, it has a very wide unbalanced rudder, or the crew has little arm strength, but I doubt very much if that's the case here. If the boat were mine, you'd hear a resounding splash, early on in the refitting process - unless there was any secondhand value in the pedestal and wheel.