All the Ford pics I can find show a keyed shaft, not splined. More image searching tonight turned up an older HAMB thread with. 37 Chevy wheel, looks close, though the bar separators look different. http://www.jalopyjournal.com/forum/threads/old-banjo-steering-wheel-chevy-ford.587985/
Assuming the eBay item is correct, 38 Packard? http://www.ebay.com/itm/38-PACKARD-BANJO-STEERING-WHEEL-VINTAGE-ORIGINAL-OEM-1938-/322022627220 The centre hub seems to match, as do the spoke separator things.
not Stude, my '38 has a taper/key, it is not splined ...and it is not a '39-'40 Packard, though they have splines