Anyone with 2004 2005 or early 2006 xB without steering wheel controls can have them. Have to do a junkyard trip to harvest some items but can be done..do not be denied! It cannot be done buying parts from dealer or online that I could find or at very least have to spend way more money.
This cost me about $30 for the junkyard parts, about $160 in OEM HU and 6 new speakers, $200 for pristine 06.5 wheel plus shipping from Canada.

You need a newer stereo that has 20 pin connection on it. I went with the OEM t1806 single disc color changing model and all new pioneer speakers. To connect the wheel to stereo I went to junkyard and harvested stereo plugs and spiral cable column harness with 12 pin black plug by cutting them out of the dash harness, stereo control harness inside wheel and spiral cable from a 2006 or 2007 tC. Then made harness with 20 pin stereo plug on one end and 12 pin spiral cable harness on other end. Only need 3 wires on each end connected - Orange Green and Pink. On the spiral end I used the White wire to hook to existing single wire in the 2004 column harness for horn to work. Also had to take the VSC or Traction Ctl module off the back of the 04 spiral cable and put it on the tC spiral cable. Now I have working stereo controls on wheel, working horn and no airbag light. Happy happy joy joy.......You could take whole wheel off tC if you didn't already have wheel with controls but one small thing to note is that the silver on the tC wheel is darker than silver trim in xB, more like pewter. Small thing but it is a thing. Another thing might be the CC stalk on the tC wheel that will just be decoration as it will not run aftermarket CC that I know of. xB not wired for cc due to actual throttle cable instead of drive by wire which requires physical connection to tb to do Cruise Control. Those stalks have more than 2 wires like the OEM stalk does on tC. Same thing on xA wheel I would imagine. Mine is 2006.5 xB wheel so it is not leather and has no Cruise stalk.

____