If the Esprit came with an airbag wheel, the splines on the steering shaft are all the same. There is no difference in pre 94 or post 94. That includes all V8's as well, and Elan M100's...
And, Elise column shaft splines were never the same as any Esprits
Thanks for clearing that up Jim, I believe you were instrumental in the Raid adaptors, so you would know! Part of the confusion stems from reading UK posts which do not have Airbags, but the wheel I have that does fit (only spline wise) came from a non airbag UK Élan (if the Elise wheel uses a different spline) based on that I should be able to strip the élan wheel and use that boss but I think I will buy a boss on its own (it's also a popular mod to swap the élan wheel for an Elise wheel (different boss so an adaptor is used) now it's a matter of finding the correct 7903 boss (unless you have some of yours left over ?)