u can easily hack the pole postion steering wheel with a oscarcontrols.com optic board and usb mouse interface.
u can also hack a 270 degree steering wheel, like in spyhunter or outrun, with a 5k potentiometer and a microsoft dual-strike joystick hack.
the shifter is a different story. it is a single microswitch on-off type and it wont work properly to play pole position in mame. test play the driving games in mame and see how the shifting inputs work. i plan on using a 4-way shifter from happcontrols.com and it plays every single driving game in mame, with the exception of outrunners and the 6 speed shifter cars.