The leather is the dark brown, sort of Espresso, and it's the top row, second from left on the bespoke leather chart on the M3 W web site..don't know the name.

No spacer is used my 16.5" Lempert wheel, but it is .250 thick, which keeps it firm as an assist handle getting out.

A simple steering wheel spacer could be made with 6 somewhat longer screws thru the wheel flange, kept tight to the wheel by 6 nuts. Then insert these 6 screws into the quick release hub, using nuts on each side of each screw.

It's like using screws as stand offs, and some extra nuts as keepers.

Nearly zero cost vs a true spacer, and it's adjustable within the length of the screws selected.