you're going to have a hard time finding any "after-market" wheel that supports an airbag... about the only company that makes one with the wheel is raid and the pricing on them is crazy....
http://www.raid-rdi.com/index.asp?sprache=englisch
however I do have a "3-spoke" leather wheel from a MK4 GTI that I can sell you... you'd still have to come up with an airbag though, but the airbags can be had for about $200 all day long on vwvortex...