The bulk update request #8787 has been rejected.
Ship's Wheel wiki:
A steering wheel that is used exclusively for ships.
For depictions of the steering wheel of a ship, use the ship's_wheel tag.
Steering Wheel wiki:
A type of steering control in vehicles and vessels. In the case of vessels, the steering wheel is called a ship's wheel.
These wikis seem to say that a ship's wheel is a type of steering wheel, but the majority of posts tagged ship's wheel aren't tagged steering wheel which seems to mainly be used for car style steering wheels.