There was a discussion on this a couple of weeks ago that a search might turn up. If I remember correctly, I think I pointed out in that thread that it's probably illegal to remove an airbag-equipped wheel and replace with a non-airbag wheel. Even if it isn't illegal in your state, it's probably illegal under Federal law, and also I rather suspect that your insurance company would not be happy.
Before you start with the "They won't know," consider how insurance works. Your insurance company runs the VIN for your Jeep (or whatever) and knows what year it is and what equipment (particularly safety equipment) it has. Let's suppose you disable or remove a steering wheel airbag. Your company charges you premiums based on a vehicle equipped with a drivers side airbag. If you get in an accident and their investigation reveals that you were injured more seriously than you would have been with an airbag, they will probably try to avoid paying.
You may take them to court and force them to pay -- and they may then take you to court and charge you with fraud, because you knowingly removed safety equipment and took out insurance at a rate based on a vehicle that had that equipment.
You're starting down a slippery slope.
Also -- standard disclaimer: If anyone on these forums provides you any information on how to defeat or remove standard safety equipment, the information and opinions are those of the individual poster(s).
accepts no responsibility for any such information or opinions.
dioes not advocate or condone breaking any laws or illegally altering required safety equipment.
End of sermon. Go in peace.
