1940 and 1941 both had accessory "Spinner" steering wheels. They are big differences between the two. They are fairly desirable items. Not for everyone because both years had nice production steering wheels for the special deluxe versions.
a. The 1940 had a fixed spinner at the 9:00 o'clock or 270 degree position.
b. The 1941 spinner was positional for about 40 degrees, from about the 80 to 200 degree positions.
c. The horn blowing cap was different.
d. The rim was different.
There were other differences as well.
The 41 is a bit more expensive to obtain than the 40 in similar condition.
$250 would be about right for a 40 that needed complete restoration. Maybe a little more for a 41.
There are several shops that restore these wheels. I shipped mine (41) to Kurd's (or something like that) in California. They did a great job, chrome and all for about $700.
Good luck with it.
Charlie