I won't quote what tandemgeek posted, but I'm responding essentially to what he's saying here.

What I wanted to communicate is that from a performance perspective, the vast majority of wheels, for the vast majority of riders, are for all intents and purposes equal. Other factors should be considered first.

With the exception of time trialists, IMO, durability should be the top concern when picking a tandem wheel. Assuming a bulletproof wheel, weight and lateral stiffness would come next, and aero factors a distand third. Actually scrub that, aerodynamics are such a small factor, looks would probably come before that, for me.

A nice set of wheels is an important part of an appealing bike. An appealing bike usually gets used more. I agree with Tandemgeek that everyone's got their own dream bike and life's probably too short not to have it.