My guess is you could probably test Josh's theory by installing another home app, such as ADW Launcher or Launcher Pro. You could also try the emulator.
I can test the ICS scrolling on a real device once my Galaxy Nexus arrives in the mail.
Keep in mind it will still function for everyone else. Might be hard to test yourself, but don't let a minority limit functionality.
Josh
I only use the xOffset value.
I've used it in this wallpaper: https://play.google.com/store/apps/details?id=com.ratana.jazzcat.biomechanicalbogfree
See if the tree scrolls a bit in portrait mode for you.
I do second the others and highly suggest at least testing wallpapers in some of the popular launchers, especially since they let you test landscape mode rotation on a phone (some wallpapers just crash when the phone rotates...).