1968/1971 steering wheel swap possible?

Spline count is the same. I have seen people put 70 up steering wheels on 69 and older columns because the 69 and older column is a smaller diameter. I have not seen it the other way around. This being said, I believe a deluxe padded half or even full horn ring steering wheel was offered In 1970 on the higher end B body cars. Since 1970 was the first year for a locking steering column it should be a direct fit with your 71. Happy hunting I believe this is a 1 year only steering wheel.