Thanks for the reply. Obviously they are very different and your method for adapting a later steering wheel is interesting. Pressumably because yours is a 1971 model it would have had an earlier version again than the wheel on mine. From memory the very early 107 series had a steering wheel with a thinner rim and chrome trim. Mine is the version fitted to most 107 models from about '72 to '79. I'm not sure if it has the same spline as the very early models and whether it is the same as any other later models.

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107.023: 350SLC, 3-speed auto, icon gold, parchment MBtex (sold 2012 after 29 years ownership).
107.026: 500SLC, 4-speed auto, thistle green, green velour.
124.090: 300TE, 4-speed auto, arctic white, cream-beige MBtex.
201.028: 190E 2.3 Sportline, 5-speed manual, arctic white, blue leather.
201.028: 190E 2.3, 4-speed auto, blue-black, grey MBtex.
201.034: 190E 2.3-16, 5-speed manual, blue-black, black leather.