I looked at my old emails from when I found a shop via eBay that recovers wheels, and I believe it was Dallas Custom Steering Wheels that did mine. It was over 10 years ago, and my eBay history doesn't go back that far. The listing is long gone.
Another thing you might consider is getting one from outside the US like Australia. I bought what I thought was a leather steering wheel on eBay, but when it arrived it turned out to be rubberized plastic. Just as well, because it won't deteriorate like leather, and it looks fine. Think I spent $125 USD total, including shipping. Here is a photo.
You reminded me of a funny story when my daughter made me a leather steer wheel cover from my old leather bag. I still have it in my old car. As for new leather products, I've heard good thins about Von Baer. They have a reputation for their exceptional craftsmanship and offer a variety of leather goods, including steering wheel covers in different colors, like gray.