G' Day Bob,
If there's no significant damage or cracks that need to be filled, a thorough sanding with progressively finer wet & dry sandpaper should bring a steering wheel up nicely. Note: I did need to sand to a degree that removed the ridges.
Some folks may find that unacceptable. I had no problem doing that, personally. Someone with more patience than me might be able to fold the sandpaper doubled and run it through the groove to get a good finish without losing the detail, but man, you would REALLY need to want originality.
Oh, and the feline Urine? Simple, had a neighbour who seemed to be the pied piper of geriatric cats. Anti-social things they were. Give me a friendly old labrador, any day!