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No — the Ford P100 pickup, produced from 1987 to 1992, was never fitted with a steering wheel airbag on any variant. It predates the widespread adoption of airbag systems in Ford's light commercial and utility vehicles, and no P100 left the factory with SRS airbag equipment. If you're looking for a steering wheel for the P100, you'll want to search for a standard (non-airbag) steering wheel instead.
It's almost certainly a mislisting or an error — no Ford P100 variant was equipped with a steering wheel airbag from the factory. It's possible the seller has confused the P100 with a later Ford model, or mislabelled an unrelated part. We'd recommend searching for a standard P100 steering wheel rather than an airbag-equipped one.
The P100 was never designed with an SRS system, so there is no compatible airbag control module, crash sensors, or wiring harness in the vehicle to support an airbag-equipped steering wheel. Retrofitting airbag systems into vehicles not originally designed for them is a complex, specialist task with serious safety implications, and is not something a used parts search would cover. If you're after a replacement steering wheel, search for a standard P100 steering wheel from a breaker.
You need a standard, non-airbag steering wheel suited to the Ford P100 (1987–1992). Trim level and any minor specification differences may affect the exact fit, so confirm the part against your registration with the breaker before purchasing. A good breaker will be able to match the correct wheel to your vehicle from the VIN or reg.