I've worked my share of garages and machine shops and sadly, it's not about whether they can or can't do the job. It's whether the should or should not do the job for liability issues. Can they be sued? can someone be seriously hurt and have them be responsible? A steering wheel upside down could be a very bad thing if some idiot gets behind the wheel and decides that despite the car going straight down the road, he cranks that wheel 180 deg and goes flying off the road. Don't underestimate the stupid, the shop manager probably doesn't. Also, tons of people do stuff like that on purpose just so they can sue...sad but true.