There is a big difference between the way the 2 are wired. The old style wheel used serial wiring and
therefore only used 1 resistor at a time.The new style wheel used parallel wiring. This means that
the 8K resistor is used as well as the horn, up or down resistor.
This would give a totally different resistance.
Horn = 8K + 4K = 2.66K combined
Up Paddle = 8K + 2K = 1.6K combined
Down Paddle = 8K + 1K = 0.89K combined 
Smartshift, Smartronik, Smartkits
Although the Smartshift and the Smartronik are now discontinued, they are widely believed to
share the resistances of the new 'copy' replacements sold by Smartkits and Smartarse Design.
Horn - 1000 Ohm
Up paddle - 0 Ohm
Down Paddle - 4300 Ohm
Wiring Differences
There is one major difference between standard and third party wiring.
The standard is wired in parallel, third party is wired in series.
This means is the down paddle on the third party wheel actually uses two resistors to
achieve the 4300 Ohms. It passes through a 3300 Ohm resistor before going through the
1000 Ohm resistor used to trigger the horn, therefore giving the 4300 Ohms required.
Resistor Codes
470 Ohm is also known as 470R (Resistance), making it easier to type.
470 Ohm is stated on SMD resistors by the numbers 471, thats 47 and 1 lot of zero (multiplier).
150 Ohm is also known as 150R and 151 on SMD resistors. 15 and 1x zero (multiplier).
1000 Ohm = 1K = 1000R = 102 (10 and 2x zero as the multiplier).
3300 Ohm = 3K3 =3300R = 332 (33 and 2x zero as the multiplier).
'K' stands for thousand and is used instead of the decimal point to stop it being missed out.
It might sound daunting but I can assure you it's quite easy, i'll hold your hand, don't worry.
Resistor Colours
Because of the size of resistors, you distinguish the ratings using coloured bands.
This is ok if you aren't colour blind. Why they don't just write it on the resistor i'll never know.
The system works on four, five or colour bands. Each colour represents a number.
I will cover four and five bands here as six is rare and used for specialist resistors.
Can I Use The Horn Buttons Instead?
Yes, you certainly can. You can adapt the steering wheel so the right horn shifts up a gear,
the left horn shifts down a gear and the centre horn sounds the horn.
Switches 1, 2 and 3 are the original horn buttons, after the mod, 1 and 3 become up and down gear.
Here is the link that shows you a few ways to add your own steering wheel shift.