The Porsche 944 Turbo in '87 was the first production car in the US to have standard dual airbags. So, yes, they all have airbags. So, if it doesn't have an airbag on the drivers side yes, they probably swapped steering wheels.
All '87 and up turbos had the 180 mph cluster.
It is also missing the heat shield in between the motor / turbo and brake booster. That would cause problems over time due to excessive heat.
Looks like the car has been sitting for a long time (with the windows down) which may explain the interior condition. Maybe it just needs a good wash...
