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Not sure what you guys are looking at, but in the US, the 35is gets the black M-sport steering wheel as standard equipment. This is the exact same steering wheel that you can get in the 30i or 35i when opting for the M package. I sat in a 35is at the dealer, and can confirm it's the same wheel as in my 30i with the M package.
The M-sport steering wheel is an independent entity, not exclusive to any specific trim level. It happens to be optional on lower models and standard on the 35is, but is not an "is" steering wheel per se.
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