Speed Race (1974) - Taito

The Speed Race cabinet featured steering wheel controls

Stand-up Cabinet 

Speed Race gameplay

Sources:

"Speed Race (1974) - First vertical scrolling game" Youtube, uploaded by Ultimate History of Video Games, May 1, 2018. https://www.youtube.com/watch?v=5jc9_xrD2_M

"Speed Race" The Arcade Flyer Archive, https://flyers.arcade-museum.com/?page=flyer&db=videodb&id=4380&image=1