This land enters tapped unless you have two or more opponents.
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Sea of Clouds is one of the best fixing lands for any Azorius (WU) deck, and the reason is simple: in a normal multiplayer Commander pod, it enters untapped basically every game. The "two or more opponents" clause is tailored to the format, so unlike a guildgate or temple, you're not losing tempo.
It's a dual land that produces both your colors with no life loss, no shock cost, and no basic-type drawback (it doesn't fetch, but that's the only knock). For control, blink, flyers, or tax-and-stax UW decks, this is a near-automatic include — smooth mana is everything when you're holding up interaction.
When to skip it: in heavy 1v1 Commander or Duel formats, it almost always enters tapped, making it strictly worse than other duals. It also can't be fetched by Field of Ruin-style basic searches, but that rarely matters.
Bottom line: if your deck is WU and multiplayer, run it.