The Ebay item you are linking to IS a custom skinning job. I have had this make of Audi steering wheel in my hands, and its a nice carbon skinning job, with new leather sewn on top in the two grip areas. I think there is a few layers of either glass or CF under the top one, which makes the wheel a bit thicker than the standard one.
Steering wheels are not that difficult to skin, but to do a proper job you need to get a specialist to do the leather/alcantara parts, unless you are confident in that area as well

All the nicely CF skinned whells I hav handled vere stripped of all old foam and leather/plastic, and re-covered with leather after the CF skinning job.
I have seen af few wheels for older cars without airbag, that were a custom built up job in CF-only (two part mould for the rim, with the centre a part of one pf the moulds. Grip areas were Alcantara over hard foam rubber. (on top of narrower parts of CF rim )... Very light and strong --- cool stuff...

If your car has an old style bolted on wheel, with no airbag, you can build your own wheel from scratch.. the size and shape you like...
Good luck!
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