Blitz, for me it's a no brainer. I'd choose option two. More bang for the buck and more things to tinker with = more fun. =)

I have the smooth leather sport steering wheel (not XPA) and looked at the pictures of the two wheels side-by-side. For me, I couldn't justify the increase in cost for the XPA for the possible marginal increase in comfort. I just can't imagine it's that noticeable.

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Greg