there's indeed a difference in steering wheels!
On the outside they look the same, on the inside there's a difference between the first series and second series and this is because the different airbag they've used in models from 2000 ? (2e serie)
I've got a 97 landcruiser 90 with damaged steering wheel / wear of leather. I bought a second hand, from a collision car, looks like a new steering wheel, but when i opened it, it was a later model, which i couldn't use because of the airbag mounts. It's still sitting in my storage, color grey leather. I bought it for 250 euro's. New one originally delivered by toyota dealer went over 1000 Euro they said. If anybody interested, let me know.
Greetzzzzz,
Jack