This is an OEM sport steering wheel trim piece off a 2007 E90 335i. It has the multi-function openings. Not sure if it makes a difference, but I didn't have the paddle shifters.
The trim had started to get the notorious rubber peel, so I decided to refinish. I used the DIY guide here on E90 Post which includes several stages of sanding with various grit sandpaper and several coats of Krylon Ultra-Flat black (w/ Fusion for plastics).
The trim came out looking pretty good. I would rate it 7/10. There are a couple minor sanding marks that can be seen if viewed in the right light, but they are barely noticeable most of the time.
Asking $50 Shipped obo