Interesting. I inquired for E39 parts, so maybe E46 parts are still available? That would help in my case, as the steering wheel is the same between the two. Armrests are not.
'02 ///M5 Imola Red / Imola Red '09 335i Alpine White / Coral Red
'04 E55 AMG Brilliant Silver / Anthracite
'96 318i Alpine White / Black
'01 330Ci Titanium Silver / Coral Red
'96 328i Jet Black / Black