So the KB10 did have that beautiful steering wheel? is it exactly the same as the GX 1200 one?

No its better, smaller centre.

The middle pic with the bulbous crash pad is the 1200 one, the last pic is the KB10 wheel amongst other KB10 options.

sidedraught is referring to the center horn button. The 1200's is small where it bolts to the wheel, then gets bigger.

If you remove the horn buttons, I reckon the B110 wheel will look the same as the B10 wheel.

The 1200 'Coupe Option' steering wheel IS the same as the 1000 wheel. If the horn button is removed they will look identical from the drivers seat.
The steering wheel & the horn parts all have the same part numbers.

Only the hub, or boss, was changed to allow it to fit the 1200 column, & of course the horn button,
which simply clips in place, was changed for cosmetic purposes.

The GX wheel on the other hand is 'based' on the 1000/1200 Coupe Option wheel but seemingly uses only the basic wheel stamping as a completely
new part, using everything from the 'option' wheel, but coloured black & with a GX emblem on the horn button.
An inexpensive way to come up with a whole new look.

As a correction, it looks like the KB10GL came with this wheel as standard complete with pads in the spokes [DeLuxe type]. The 'optional' wheel for
KB10's [non GL] came without the pads ['Sport' type] as shown in the top photo.

For export markets, only the 'DeLuxe' type wheel, the one with the pads that was standard in KB10GL's, was listed as the 'Coupe Option' That's the
one that I bought new in 1980.

I had mistakenly believed that pad removal was a popular activity, but in fact padless wheels were a factory option in Japan.

The Coupe on the left page of the magazine is a DeLuxe model with the 'Option' wheel [Sport type] It is not a GL as GL's came with the spoke pads & a
console on the trans tunnel as standard equipment.
The fog lights are an option but the black bumper pads & bonnet stripe were 'accessories'