The above posts are correct.
The steering wheel (the outside round portion) is an OEM Honda accessory that you can buy at the dealer. The stock steering wheel is all leather; the one with the wood trim, as pictured, must have been purchased somewhere along the way. I see in the photo that it has the matching wood shift knob, which is also an OEM Honda accessory that was purchased and installed.
The center portion is indeed the airbag assembly. On a car with the tan interior (like that one and mine), the cover of the airbag assembly should be tan, not black. So somewhere along the way, someone replaced it with one that's black, that must have come from a car with a black interior.
Your options are (a) don't buy the car, (b) buy the car and live with the mismatched airbag assembly, or (c) buy the car and replace the airbag assembly with a tan one. New, the airbag assembly lists for $786 so you can find it discounted to $600 from places like the guy pictured below. You can also buy one used, either on eBay or at car-parts.com However, I would caution you that an airbag assembly may be something you might want to think twice about before buying a used one, since it's a critical safety system and you wouldn't want to worry about someone having messed with it. Also, I looked on car-parts.com and used airbag assemblies start in the $400's so you're not going to save all that much money compared with buying a new one.
As for oil changes, you can use any brand of oil. 5W20 viscosity is recommended by Honda. You can use conventional oil or synthetic oil; synthetic oil is more expensive but is more resistant to breakdown when hot and has better flow characteristics when cold. I use synthetic oil in all my cars, as "cheap insurance" (you can get 5-quart jugs of major-brand full synthetic oil at Walmart for $20-25, which isn't a whole lot of money).