Using an empty bar allows you to work through slightly more range of motion than an ab wheel. The bar sits a little lower to the ground which means your body can fall flatter.
This will also place the points of contact (the bar and your knees, or feet if you're doing them standing) further apart. The further the distance between these contact points, the harder your abs must work to keep your lumbo-pelvic region positioned correctly.
The goal of this article is to teach you basic triceps anatomy coupled with the knowledge necessary to design a triceps training program that'll increase your functional strength and power.