i replaced the non tilt column in my 91 pony with a tilt column off a 91 gt. i didnt have to modify anything. just make sure that the wheels are straight when you remove the first column and install the second.
It's pretty easy. Remove the cover for the shaft that goes through the firewall to the rack. Use a good T45 torx bit and don't strip the pinch bolt when removing. I say do this first because if that doesn't come apart, there is no reason to continue. Remove the column cover(3 screws) and loosen 4 bolts that mount upper portion to the dash. You can remove the trim panel if you find it easier, just more work for me. Loosen the 2 nuts that hold a cross bracket(once loose it slides out). Remove 2 bolts that hold lower portion to dash. Work the pinch section off the rack shaft. Now unplug the 5 wire connectors and carefully work the column out. You will need 10mm socket, racthet, extension, 12mm socket, phillips screw driver, T45 bit. If you remove trim/kick panel you will need a T20 bit or 7mm socket and 17mm wrench(for hood release cable).