Looks familiar! Cheapest you can get the M wheel new is $185 plus $43 shipped here to the US, another $100 for the M cover. That's already around $328 without the airbag, which list for over $800.00. For example, even if I changed my M wheel out for the Hartge one, I would still need to reuse my airbag, so finding someone selling an airbag will be tough. Maybe try salvage yards? I'm not sure I trust that kind of source though.
Danny