It makes it easier to remove and install the dash bezel if you lower the steering wheel.
If you have never done this, it's fairly easy.
Remove 4 screws on the panel under the column and remove it (There will be 2 screws on each side of the column). Remove 3 screws on the second panel and remove it. The center of the three screws attaches to the air duct run going to the drivers side vent. This duct run can be removed if it's in the way but I've never had any problem. Once the 2 panels are removed this will allow access to the 2 nuts, 15mm, to lower the steering wheel. Just watch for the very small cable that is attached to the column. It operates the shift selector so when you pull the column down it will move out of position but nothing to worry about.