I've looked into this recently and looking at around £120 to get a steering wheel re trimmed as its all hand stitched and takes time, vrs wheels go for about £80 on eBay same as anni but without the red stitching
You can pick up a decent condition 3 spoke gti wheel for around £30 or a mk1 tt wheel, same as the s3 wheel but without the little metal badge at the bottom