Fair enough, but it is a different interface to touch, and it even has a separate (duplicated) home in settings. There's no good reason for it to be the same toggle.

(To me, the scroll wheel is reflecting the scroll bar on-screen, so I'm pushing it up or pulling it down. A touch area more naturally resembles the rest of the page/window, so I'm on board with 'natural scroll' - I'm pushing the page up or pulling it down.)