We have bench seats for Defender 90 but these will be 2 man bench seats would it be 3 man you are after. LRI Solutions

Steering wheels are always a bit confusing, If you have the 4 spoke steering wheel as fitted to pre 1991 Defenders they are 36 spline. I had a J reg with a 48 spline steering wheel, if you have a Flat steering wheel with two spokes and plastic Land rover cap in the centre they are always 48...

I think i might have a 110 top but cant remember if it is high cap or stndard pick up

2nd gear synchro? Try double de clutching see if it goes in. I had that problem with 200tdi.