Based on the rules on duelcommander.com, no sideboards are used for 1v1. Does that, by extension, mean the wishes (Burning Wish, Cunning Wish) are legal, but simply do nothing?
As an additional question, is the 10 sideboard card rule used for sanctioned multiplayer Commander events?
URGImperial AnimarGRU BRGProssh, Tokenmaker of KherGRB WURNarset NostalgicRUW UBR"I like your deck better" JelevaRBU UBlue BraidsU GAzusa, Lost but RampingG
WUHanna, Pillowfort's NavigatorUW WBRAleshacratsBRW UBRGrixis Pew PewRBU URGYasova the ThreateningGRU BGGlissa the ArticiferGB WUSygg MerfolkUW RSquee, Value NabobR
As an additional question, is the 10 sideboard card rule used for sanctioned multiplayer Commander events?
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Modern: BRGLiving EndGRB
Legacy: UBGShardless BUGGBU
BRGProssh, Tokenmaker of KherGRB
WURNarset NostalgicRUW
UBR"I like your deck better" JelevaRBU
UBlue BraidsU
GAzusa, Lost but RampingG
WBRAleshacratsBRW
UBRGrixis Pew PewRBU
URGYasova the ThreateningGRU
BGGlissa the ArticiferGB
WUSygg MerfolkUW
RSquee, Value NabobR
Assuming you're not playing casual, Wishes are irrelevant if you lack a sideboard due to choice (not wanting one) or format rules.