On Windows, the mouse scroll wheel in Browse mode is equivalent to clicking the navigation arrows. This is a Bad Idea that leads to bad data, when users accidentally switch records. It causes more problems than it solves. It's also not what I as a user would expect. When I use the scroll wheel I'd expect the window to scroll, as in a web browser or any other type of document.
One could make an argument for changing the current record via scroll wheel in List or Table view. But in Form view? No way.
If backward compatibility is a concern, you could offer this as a file preference. Or if you want to make us work harder, you might create an OnScrollWheel script trigger so we could intercept the wheel and defeat it. But I bet you'd get no complaints if you just removed this scroll wheel behavior altogether.