This is somewhat of a continuation of a discussion in the classifieds. Thread here: link
Observations:
1) The steel spacers are not tight in the rubber at either end.
2) The holes are tapered from ~16.25mm at one end to slightly over the 14mm OD of the spacer at the other.
3) The coupler is symmetrical with steel plates bonded to both ends.
Speculation:
1) Most of the ones I have seen, which I thought were worn, are not. Mark expressed the same thought in the other thread.
2) The coupler does not seem to work the way I thought it did. The torque from turning the steering wheel is not transmitted by pressure against the rubber by the bolts/spacers. Since the yokes on the rack and column are clamped solidly to the steel plate on the opposite end of the coupler, the torque is really transmitted by a sheering force on the rubber. The holes in the rubber are relieved to allow some flex without binding.
Pictures of the NOS example
Click to view attachment
Click to view attachment