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We have done a little more research on the SE model with the black steering wheel.

We found that the first model with the black steering wheel and the sharp bends in the rails as opposed to the large radius bend on the ends is the 1991 30th Anniversary model.

Apparently the 30th Anniversary model is the forerunner of the SE model.

So there are 3 years and 2 different models with the black steering wheel in the recreational series Whalers.
1. 1991 Montauk 30th Anniversary Model
2. 1992 & 1993 Montauk SE Model

We do not have any members with a personal page showing a 30th Anniversary model Montauk but you can look that up in the 1991 Brochure (not the catalog) if you have the brochure or Tom W Clarks CD Collection.

We do have one member with a 1993 Montauk SE who has a personal page.
You can see the black steering wheel and the sharp bends on all the ends of the railings.
http://www.whalercentral.com/infusion...r_id=13426