Prepare the filling by mixing corned beef, sauerkraut, Swiss cheese, and dressing in a bowl.
Lay a tortilla flat on a clean surface.
Spread a generous amount of the filling mixture over the tortilla, leaving about an inch at the edges.
Carefully roll the tortilla tightly from one end to the other.
Wrap the rolled tortilla in plastic wrap and refrigerate for at least 30 minutes.
Once chilled, remove the wrap and slice the pinwheel into bite-sized pieces.
Arrange the pinwheels on a platter and serve with additional dressing for dipping, if desired.