It was nsxtasy that said it, he just posted Tim's link as a courtesy.
Basically, nsxtasy is wrong. If you look at any of those 2006 MDXes that he linked to in Autotrader you will see that if they came with a tan interior then they have a black steering wheel (it's because of the two-tone dash which I believe is only in 05-06). The black airbag assembly is likely original.
That's quite possible. I'm not familiar with a two-tone interior, black on top and tan elsewhere, like the one pictured by SacredPRO above. It's possible that MDX's came from the factory that way and I just haven't seen any. In which case yes, I was wrong in assuming the 2006 was like my 2004.
In that case, it's likely that what was replaced was the steering wheel, not the airbag. The stock steering wheel is all leather; the one with wood is an OEM Honda accessory, available in a choice of mahogany or burlwood. Now I'm guessing that what the owner did was, he bought the accessory wood steering wheel for a 2004 MDX with tan interior, rather than one with the leather parts in black.
Given this, it's quite possible that this car was NOT in an accident, that the current (or previous) owner simply wanted a mahogany or burlwood steering wheel. So I wouldn't necessarily shy away from it. As noted above, if you wanted the steering wheel to look like it matches, you could replace it with a new or used one (without the wood) for not a lot of money.