I'm planning on replacing the steering shaft bearings in the steering column.

Past threads show people using the 928/911 bearing as a direct replacement for the upper bearing (closest to the steering wheel). But Pelican and 914rubber list an 914 upper bearing. They do not look similar- plastic vs metal inner race:

928/911 upper steering shaft bearing (part # 911-347-771-02-M127)
Click to view attachment

914 upper steering shaft bearing on pelican and 914 rubber: (part # 900-052-031-00-M34)
Click to view attachment

Then there is the lower bearing that was supposedly no longer available, but another post I found showed that a bearing with the dimensions of 17x35x10 was used successfully (Nachi 6003-2NSE).
However, these are the same dimensions as the 914 upper steering shaft bearings shown above from Pelican and 914 Rubber (I can't find dimensions for the 928/911 part that people have used.

Pic from the aforementioned thread:
Click to view attachment

So which one do I use for the upper bearing? The 928/911 style looks like it would wear faster since the inner race is made of splined plastic. But I can't find measurements of the bearings to verify that '914 specific' bearing would actually work as the upper bearing.

call for advice

Seems like a pretty straightforward question. Why not provide the advice here so that others besides myself could also benefit?

Pull it and replace with the same number bearing

There are two versions of the upper bearing. One with plastic for 75/76 cars and 72-74 with the metal sleeve. The bearings are STOCK VW bearings. You are correct about lower bearings, they can be had most anywhere. Get the newer style with full metal shields. Originals were shielded one one side.

75-76 Upper bearing VW 111-953-559C
72-74 Upper bearing VW 111-953-559A Metal Spring required.

Here is a quick example I pulled up. This one comes supplied with plastic insert so you can use it for all years.
Metal sleeve used on early cars

@914Sixer This is exactly the info that I needed. THANK YOU!