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If you are speaking about exactly spacer for use with stock-ish steering wheels with stock airbags, then i beleave 949 Racing is only one that mentioned making prototype of such (IIRC was mentioned offset of 50mm) and planning to release such product. Don't be one of many asking them all over again in donkey from Shrek fashion on when it will be available and reasking from time to time if that product is ready and when. They already answered few times, "when it's done", and by then they will create descriptive thread for it and start selling.
Few notes though:
their development car IIRC was pre-MY2017, so no clue if it may or may not change something in relation to changes on restyle (addition of audio/phone controls on it).
Only other alternative i know off for something similar - steering wheels of J-Luth (seen very same sold also by ATC Sport brand with same three models of different finish/wrap, and K Racing (just one wheel with own finish, but probably same base/frame of wheel beneath). These are a bit smaller then stock wheel and at 20mm offset closer to driver (by shape of frame of wheel, not via some spacer). These steering wheels are for pre-restyle too, so without extra buttons for audio.
One can easier find several steering wheels with different variety in offset in aftermarket, if one is not set on retaining stock airbag, but i guess if you asked on spacer, then you don't consider this route.
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