The most contested slider on any base. Different wheelbases call it different things, but it's essentially the same idea, a master limit on how fast the wheel is allowed to move in your hands. On SIMAGIC it's called wheel rotation speed.
At 100, the wheel feels feather-light and reacts instantly. To compensate you push sim gain up, and the whole thing starts feeling twitchy. At zero, the wheel feels weighted, almost overdamped, and you have to pull sim gain down to match. Both extremes are wrong for most people.
I've been the guy who swore by 100. If I could grab past-Jacko by the throat I would. The middle of the road is the only honest starting point.
Wheel rotation speed, what each end feels like
0 - Heavy, dead50-60 - Where I live100 - Light, twitchy
Lower numbers stack damper-like effects on top of the signal. Higher numbers let the wheel react faster but ask your hands to keep up. The middle is the only place that doesn't come with a built-in compromise.
Practical
Start at 50 to 60 per cent. In a GT3 I sit around 45, because I want a touch more weight. In a formula car I'll go higher, because the downforce loads the wheel up enough on its own.