Probably the only difference would be the SRS reel behind the wheel.

Maybe in 1996 when Honda changed to OBD-2 they decided to change the style of connectors or pin outs in the connector.

SRS wiring isn't to complicated just has to be done with the battery disconnected.

Are the steering columns between the 94-95 and 96-97 different? If they are that could be the difference in the way the reel sits in the column. Wouldn't be a bad idea to do some more research. Would be pretty cool to have an S2K wheel with a functioning airbag.

If after you wire it all up and turn the car on if the SRS light doesn't remain on, you know it's working