A setting is now available to reverse the zoom direction of the mouse wheel (scrolling forwards zooms out)
This setting will affects wheel zooms in multiple contexts, including:

• in the map canvas (QgsMapCanvas)
• in the map overview (QgsMapOverviewCanvas)
• in the layout view (QgsLayoutView)
• in the map items int the layouts when the "move item content" tool is active (QgsLayoutViewToolMoveItemContent)
• in the Elevation profile canvas (QgsElevationProfileCanvas)
• In the model editor graphic view (QgsModelGraphicsView)