In my case my physical wheel isn't in my line of sight when I'm looking at my monitor. For me a steering wheel is part of the graphics of the car - my G25 doesn't look like the steering wheel of any of the cars I regularly drive. I get all my immersion from the screen. Part of that immersion is seeing the appropriate wheel for the car. The animated hands on the wheel are important for immersion too - if they are missing it looks like no one is driving the car. However because my wheel isn't in my line of sight I don't care whether the one on the screen matches the rotation of my G25.