First, don't use your torque wrench to loosen bolts.
Yes, the steering wheel bolt is tight. When I swapped the steering wheel on the 560, it took two of us. Use a quality ratchet or breaker bar and a cheater pipe, one person holds the wheel while the other turns the wrench counterclockwise to loosen.
You need the other person holding the wheel because you don't want to put the amount of strain needed, to loosen the bolt, on the wheel lock.
Hope this helps.
'73 280SEL 4.5 (9/72)- RIP
Only 8,173 units built from 5/71 thru 11/72
'02 CLK320 Cabriolet - wifey's mid-life crisis
2012 VW Jetta Sportwagon TDI...at least its a diesel
Non illegitemae carborundum.