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I am looking for a three-spoke wheel for my 993 and there appear to be at least two versions of the wheel and two versions of the airbag.
Airbags - The Boxster and base 996 have a pebble-grained vinyl-covered airbag with an imprinted Porsche crest or a colored enamel crest. The GT2, GT3 and 996TT have a smooth leather airbag with a colored crest.
Steering Wheels - There's the pebble-grained Boxster, 996, GT2, GT3 and 996TT steering wheel and the thicker steering wheel. Seems I've seen a smooth-finish steering wheel and a pebble-grained steering wheel, though I am not sure, perhaps it is just the variations in the finish of the leather.