There are more than one reason I chose to buy this steering wheel....you can see the steering wheel inside the car hear; SSG-SMG Steering Wheel With Flaps in e39 from Feb.1997-/04.04.2021
First of all, I wanted a steering wheel that looked like an SMG wheel but didn't like the flap design with these long pointy or thin flaps with + and - and then again I didn't like the SSG steering wheel, because the spoke pointing down is split into two with a gap in it, but the flaps have a nice sophisticated design and you have the option of up or downshift on both "flaps" individually from each other, that you can not on a SMG steering wheel, as far as know. So, what can you do?
When I found this not so original two stage airbag (my car is a one stage) steering wheel on eBay in Germany, I could see that it was originally an SSG steering wheel but it had been altered to look like an SMG by filling in the hole on the downward spokes with resin or glue and then used the cover plate from SMG. After that, they covered it with a carbon film that actually is an immaculate work that you can not put a finger on (no pun intended) and it blends well in with the rest of the steering wheel.
The things I like about this steering wheel are; the steering wheel is ever so slightly flattened at the bottom under side and the seams on the upper half are horizontal, instead of just going around the rim, that is a nice professional workmanship and probably not easy to do. Beside the overall look, then this steering wheel has all the functions you can put on one steering wheel inc. changing gears with the "flaps" that actually do not look like any cheep flaps but more like finger size buttons when looked at, head on.
I can tell you that it was not cheep, but it did fulfill all my wishes and drain my wallet a little bit.