'99 V70 Steering Wheel is sticky and wood scratched

[Eddystone]

I have not repaired a wheel like this, BUT I have repaired nicks in guitar finishes. One thing commonly used is a very thin super glue cyanoacrylates. You can build it up and polish it.

When searching for repair products, imagine your steering wheel is a guitar with a nick in the finish.

Before you do the glue as a finish, color the underlying area using one of theses color pens containing a stain:

https://www.stewmac.com/luthier-tools-a ... up-marker/

Starbond EM-02 Super Fast Thin, Premium Instant CA (Cyanoacrylate Adhesive)

https://www.amazon.com/Starbond-Cyanoac ... 190&sr=8-3

Depending on how much effort you want to go to, you can get really excellent results with this method. If you just dab each spot with a dark mahogany pen and flow a little CA glue on there, it will look very much better with hardly any effort or time at all.

[RickHaleParker]

After wiping the steering wheel the rag is full of black stuff and the steering wheel is super sticky.

That means it is working. Keep going until you get all the sticky off. It is not a spray and wipe job like a countertop. You are trying to clean off 22 years of grime. You got to work it. I can see the grime build up in the picture. It is thick enough to cover up the texture of the simulated leather.

The grime is getting sticker not the simulated leather. Keep at it. It will get better as you knock off grime. It will get real gritty before it gets better.