I was told by Subysouth, that some of the older BD Legacies, the voltage for the airbag is different. I want to say 95-97 is different than 98-99. It's the reason why he sold me his wheel.
I really like my wheel. It's not a WRX wheel, but a JDM Legacy wheel. It looks pretty close, but the logo in the middle is slightly different.
I think the grip and wheel itself is slightly bigger/thicker.
To clear your airbag code, did you by chance disconnect the battery before messing with the air bag? For your safety you should disconnect and wait 15 minutes, or pump the brakes a few times before messing with it.
I suspect if you disconnect the battery now, it should reset and you will clear the airbag warning.