It might not work for a steering wheel (unless you take if off and put it in a box with this gadget) but I've used an ozone generator like this in several cars to get rid of smells:
It will completely get rid of tobacco smell after maybe 2 treatments. I'll run it in a closed car, with also a fan running in the car, for an hour. Timer will turn off the unit, but I'll leave the car closed for a few more hours. Never occupy an enclosed space when one of these things is running. I bought one about 5 years ago (yea, from China), probably $100. They work well.
It will completely get rid of tobacco smell after maybe 2 treatments. I'll run it in a closed car, with also a fan running in the car, for an hour. Timer will turn off the unit, but I'll leave the car closed for a few more hours. Never occupy an enclosed space when one of these things is running. I bought one about 5 years ago (yea, from China), probably $100. They work well.