honestly, steering locks are just good deterrents but they're not fool proof to a determined carnapper.

You can have the hardest metal material for the lock, but the fact is, anyone can just cut through your steering wheel itself, which is nothing more than 1/2" foam and 1/4" diameter regular steel as its frame. Won't take more than a couple of mins to saw through that, and just slide your "bulletproof" lock off.