Yeah pretty sure the wheel is leather even on FSport models.

Sorry it took a while to post this pic, but I was focusing on selling the old ES, which I did! I haven't yet tried any leather cleaners on the stains, but even if they come off, it is still annoying the material is prone to this. I think a smooth leather/wood steering wheel cover would be superior. If you get hand lotion on smooth leather, it just keeps it well conditioned between detailing sessions!

That almost looks more like bleaching rather than staining. Leather can be repainted with the proper product which might repair the whole surface.

i'm pretty sure i can detail that out. looks topical, on the surface. something embedded between the grains on a very very small level. so you'll need to soften whatever it is, let it dwell, agitate, wipe. rinse and repeat. heat/steam may help.

just pay a detailer to do it. this is what they do.

just a mere general/generic wiping with a cloth and any "leather cleaner" isn't really going to work on something like that. needs micro-agitation and dwell time. this isn't about the cleaning product, but rather the technique. water would even break it down given the right technique. whatever it is is stubborn and embedded into the pores.

small chance it could also be scratched as well. can't be 100% sure due to the pics.

I am afraid it is scratched.