Essentially you have three options for the steering wheel lock.
A. Have a copy of your key made (a non-chip key, should cost less than 2 bucks). Mark the key about half a centimeter where it sticks out of the ignition, cut the key off at that point, reinsert and use needle nose pliers to turn it to the on position. Cover, and never touch again.
If you choose to go this route there are two other things you need to do. One, disconnect the little wire to the white clip by the ignition so it doesn’t permanently beep at you when the key is turned. Second, underneath the ignition you need to remove the white box which attaches to ignition harness.
This must be done so the car is not permanently in the on position. Once it’s off, insert a flathead and turn it to the off position.[/SIZE][/FONT]
Now zip tie it along the steering wheel column somewhere. Just be sure it is done in a way so that when the steering wheel is moved it doesn't pinch any wires.
B. Remove the entire ignition assembly. This requires some skill, as you must get that bolt off somehow (see this video [ame="http://www.youtube.com/watch?feature=player_embedded&v=rMv79GFUh-s"]Keyless DIY (IGN lock Mod) - YouTube[/ame]), or dremel through the cover folding it onto the steering wheel column (which is what I ended up doing in frustration).
C. Remove the steering wheel lock itself. Now, this is something I can't entirely vouch for because I haven’t done it when the ignition assembly was still on the car, but might end up being the best way for a clean solution.
Remove the steering wheel column cover. Take off the immobilizer. On the back side of the ignition cylinder (midway of where the key will be), there is a small hole with a button. The hole is hard to see, there are some metal prongs sticking out, it is not in those columns, it is a flat hole between them.
You need to insert your key, and turn it to the first or on position. In that position, use a pick or other narrow tool, and insert it into the small hole in the back. If the key is in the right position, the button will push in. Pull on the key, and the ignition will slide forward a little bit.
Next, look for a small hole on the other side (you should be able to see it facing you as you sit in the seat). Insert a probe into that hole, and pull on the key more, the ignition should just slide right out.
Now, look into the chamber where the ignition was, on the bottom there is a spring, and two pieces of metal that slide back and forth (this is the steering wheel lock).
Remove the piece in the back with long nose needle nose pliers, and there is more room to get at the steering wheel lock.
The top piece and the spring are easy to get to, the lock itself is a little tricky. You need to pull it forward and tilt it upwards then out. Use narrow needle nose pliers, and a metal probe to do this. Once that’s out you can reinsert the ignition cylinder if you like (or leave it out).
Put the cover back on (you may need to remove the Styrofoam piece on the bottom cover to make room for the extra wires and such). The kit comes with a cover to go over the hole, but I ordered the stock BRZ limited price which fits and looks better in my opinion. The part number is: 34348CA000VHThere you go. If you have done everything right, you are done!