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I've been contemplating getting my steering wheel replaced. No one has done it (to my knowledge), except for a fellow LC owner who's going to be receiving his in a few weeks. He's actually getting it from the same manufacturer in Singapore I was thinking of getting it from - Elvin_6188 Instagram user - Elvin Carbon Fiber.
The way he makes it, is he orders an OEM steering wheel from Lexus, and then works his magic. You can add extra features on it, such as flat bottom, CF paddles, different color leathers, different color stitching, and even LED rev indicator lights on the top portion of the wheel! You can still retain the heated element, to maintain the functionality of the heated steering wheel.
Just wanted to get your thoughts on it - I know it's not for everyone. My only gripe is the fact that the CF on the wheel won't match any other trim in the cabin (though you can match the color of your leather).
You can find the post of the almost finished product here: