It's a super easy install. Just disconnect the battery first so you don't take the chance of blowing the airbag. 2 bolts hold the airbag. Disconnect the wires to the airbag and the steering wheel controls and then loosen the center nut. You can grab both sides of the wheel and wiggle it while you pull it towards you and it should just pop loose. Mine did. Then you have to disassemble the wheel and transfer the controls to the new wheel. Installation is the reverse of removal. Reconnect your battery and enjoy your new wheel. I never checked what torque setting to tighten the nut. I just tightened it as snug as I could with hand tools. It's not a stressed item, it just holds the steering wheel on the shaft.
I bought the $250 wheel, as the $99 wheel wasn't available when I bought mine. One thing to keep in mind, the $250 wheel is dark grey leather (it would look great on a 2006 model) and the airbag is black. I ordered one of the $99 wheels because it has black leather. I want to see if it matches the interior better than what I have now. Don't get me wrong, I am fine with the wheel I have now, but the leather doesn't quite match as well as I would like. And $99 for a steering wheel is a steal. I can always get it back selling it on eBay. I still have my stock wheel in great shape. I never can decide whether or not to keep it or sell it. (I have been saving all of my original parts in case I ever sell.)