Big Mike, as you know there are many different Sea Ray steering wheels.
On my 2000 380DA, the Dino black flat three spoke center and round mahogany looks very similar to this listing, except mine has a six hole mounting pattern, instead of the five in this listing. The pad on mine looks very similar to this listing too.
https://www.ebay.com/itm/133206640837
There are several center pads I've located, both look like this one, with stereo switch controls.
https://www.greatlakesskipper.com/sea-ray-bezel-switch-assembly-sport-woodgrain-boat-steering-wheel-cover
There are also a few center cap decals that I've located that look like this one.
https://www.greatlakesskipper.com/sea-ray-boat-steering-wheel-decal-1900185-1-3-8-inch-black
On mine, the wheel looks okay without the center pad, even though it looks better with the center pad.
Here are some images showing the refinishing of the wood on my wheel.
[img]https://live.staticflickr.com/65535/49581761511_bbb47f77bf_c.jpg[/img]
[img]https://live.staticflickr.com/65535/49581993567_5474daa1c9_c.jpg[/img]
[img]https://live.staticflickr.com/65535/49581993607_4ee2172e86_c.jpg[/img]
[img]https://live.staticflickr.com/65535/49581264878_fe972e1a6a_c.jpg[/img]
