I think that good tunes made by a good tuner with a wheel are more sensitive to errors than a good tune with a ds3. With a wheel, you should be able to "feel" the tune and track more than with a controller.
There are many good ds3 tunes out there, though. A lot of ds3 tunes are tested by other drivers who use a wheel and still produce very good results. The main gripe they might have with a ds3 tune is that the lsd settings may be a little lower because we can't feel the track as easily, thus not producing the same corner entry/exit speed/grip.
The opposing side would most likely say the same. A wheel tune will generally (and I say this loosely) have higher lsd values and a more finely tuned suspension because they can feel the track better which makes for better corner speed/grip on corner entry/exit.
The bottom line is this, most any wheel or ds3 tune will work for either. You just might need to make some adjustments to suit your own driving style and have FUN doing it.
Hope that helps