point 1. never mind that the tartan cloth doesn't match the style available during that vintage, electronically adjustable seats weren't even an option on early (series one) 944s; they're a lovely retro-fit but incorrect. these seats are very similar in style to a set I've seen on a horizon blue 968 Cabriolet, Japanese version if I remember. come to think of it, those seats weren't offered on the 968 either. Sonderwünsche comes to mind on that one.
point 2. either the factory ran out of three-spoke steering wheels or someone really fancied the shit two-spoke job fit for golf cart and decided to swap out what the factory originally put in. I might be a colorful idealist and think that anything is possible; after all, there was a bit of overlap in production between the 924 and the 944 to warrant such an occurrence. the two-spoke steering wheel every journalist loved to hate when the 924 arrived was offered until 1981. sorry, the seats are prove worthy of calling out a good eye, but you killed it with that horrid steering wheel. pity that because judging by the leather shift boot and knob, this 944 may have had the M416 option 380mm sport three-spoke steering wheel that included it.
aside from these points? not only is this a lovely example, a 1982 vintage '44 is a pretty rare thing as less than 4,000 were produced and only available to ROW. get 'em while you still can.
oh, by the way...did you notice the provision for the hood stay on the upper right-hand of the right strut tower found on 924 shells? I bet that wheel housing has a 477 part number stamped on it. very early version indeed.