[Bob Bidonde]

The spacer in the steering column support is used on the 180A Deluxe Phaeton and the 190A Victoria that have steering column supports attached to the gas tank. The spacer puts the steering column at an angle similar to the typical Model "A". When the steering column support was moved to the dash rail later in 1931, the spacer became obsolete because the support was lengthened to eliminate it in the 180A and 190A.
If you use the spacer to lower the steering column in cars other than the 180A and 190A, it significantly reduces the clearance to the front seat cushion making ingress / egress more difficult. This especially would be difficult for taller folks.