I purchased a flat top and flat bottom steering wheel that had been remodelled from a 370Z/Juke steering wheel.
When I removed the original steering wheel it was lined up but when I substituted the modified steering wheel using the spline marker it the steering wheel was cocked to one side when driving straight. I tried moving it a spline in the right direction but it still wasn't totally correct.
I ended up having the wheel alignment done whilst I was holding the steering wheel in the 12 o'clock position.