When working on cars, it's nice to know how they are assembled. Assembled in the most expeditious time AND to do it so that no corrections are needed in final assembly checks. This is why that, sometimes, when two bolts should be 180 degrees apart, they are 170 or 190 degrees from each other, to guarantee they are assembled in only ONE position. The "dead spline" on the upper steering column is no different. To put the steering wheel on "against" that double-width spline, it'd take quite a bit of effort . . . although some might just think it was cantankerous. "Path of least resistance" is best.
ONE place this "one way" assembly is not done is on the tilt wheel "sphere joints", such that the upper shaft can be installed 180 degrees out. SO when taking that joint apart, always make sure the upper shaft has the dead spline at "12:00 Noon" position. This might sound like a minor thing, but it also repositions the steering wheel lock plate AND the position of the turn signal cam, such that the turn signals might not cancel at the times they should.
In cases where the position is not critical, then holes 180 degrees apart will happen. But if they don't, re-check!
Just some thoughts,
CBODY67