I have installed the s2k wheel, but applies to the EP3 and DC5 wheels also, aftermarket hubs can also be modified using this method..
start buy disconnecting battery and remove plastic covers on the steering wheel, and unscrew the bolts holding on the airbag, and unplug the yellow connector

gently remove the airbag and you will be left with this:

unplug the horn and cruise control, take off the main bolt holding on the wheel and remove the steering wheel may have to give it bit of a tap but don't tug on to hard otherwise the cable reel might fly off


the 4ws steering sensor is circled above, standard wheels like the s2k don't have this notch so this will have to be filed out using a round file, the other notches are for indicator cancels. use the old steering to compare and try and be exact as you can.


should now fit snug over all the notches make sure you wheel is straight and line up the cable reel holes. bolt on your wheel plug in your horn and put your airbag back in. It must be a single stage airbag (2pin connector) not sure if early models or later had these, or USDM only had dual stage airbags.

done and hopefully your 4ws light will stay out and rear wheels will turn check this before you go for a test drive. feels better than the old wheel its smaller and gives me more leg room

If 4ws light or SRS light do stay on, then appropriate resets will need to be done, although unlikely if you disconnected the battery.
the s2k wheel never had cruise control so I just screwed my old one onto the wheel, and made a hole for the connector. easier than if it had the s2k controls.