So I sold my factory steering wheel on ebay not long ago to a chap with a 195 sundowner. I guess he wanted the update his 195 to have the 205 style wheel. No big deal, I let it go cheap. Yay cheap upgrades!
Well, then he started this big rant that the wheel didn't fit, he wants his money back (no refunds), and just out of the blue mailed the wheel back to me and opened an ebay dispute to get a refund because I didn't properly describe the auction. I listed it saying it takes the 3/4 tapered shaft with keyway. Well.. I won the dispute so now I have a wheel and money.
So, I've still been talking to him and he's explaining to me that his wheel has a 3 bolt flange and that's why the wheel he purchased didn't fit and shows me a picture of what he has on his boat (this exact picture from his email)

I never laughed so hard in my life. He never took the adapter off his steering shaft that's why it didn't fit. I told him just pay me shipping and I'll mail it back, and this time remove the big center nut and pull the 3 bolt flange off. I invited him to this forum so if you're reading this.. sorry man, but you made my Friday just a little bit more enjoyable

PS, since I was doing part # checks on his steering box to triple check if my wheel will fit (and they are the same as my 2000 H180, it fits his boat) it gave me this amazing idea that I really need to order the tilt wheel box and install it on my boat.