What a PITA to get the steering lock to disengage. You all wern't kidding about pounding the lock. I ended up with a 4lb hammer and two screwdrivers.

Tools I ended up using, plus a 16mm wrench for the steering wheel puller

I improvised to pull the steering wheel off the spline. The car I was pulling the steering wheel from had no seats. (Read no leverage)

Here's the metal pin that holds the steering wheel from turning or being released. I ended punching the back if the lock cylinder through the back of the lock housing, then got some vice grips on the shaft that turns the electric switch and spun the cylinder enough to disengage the metal pin.

I did see other E30's with mangled M-tech type steering wheels from folks who also had trouble with the pins.
Here's what I did with my hammer and screwdrivers.

$40 bucks for the steering wheel and airbag. Actually in really good shape. It'll be an improvement from my current wheel as the rubber has separated from the underlying metal frame and feels like a sponge. Not sure it was worth the time though in the 104 degree heat for a few hours... Anyway, it got down to not letting the lock beat me... :rolleyes: