'morning boys, nice find.
I don't know what you two are looking at, but I can see the hole in the dash ready for the steering assembly. (hard over on the Port side near some chrome item) I can also see a foot throttle (not yet connected)
If you look at the stern shot, you can see two steering pulleys mounted either side of the transom. These guide the steering cable to the rudder post which has a quarter pie shape piece on the top of the rudder post which the steering cable attaches to. No tiller, sorry.