There are too many variables to have a one-setting-fits-all list.
As mentioned, the number of teeth on the encoder wheel, the sensitivity of the mouse/interface it is hacked too, and even your OS/MAME version/etc... will all have an effect on the setting in MAME.
Your best bet is to find a setting that seems close for "most" games, and then put that into the general preferences.
If you find a game that doesn't feel quite right, you can then adjust on a game-by-game basis.