This is a '91 940SE which is for this purpose more of a 960 as it shares the interior with the 760/960 line rather than the 940. The steering column adjusts, the key is the high security type etc.

Anyway the problem is that the key will go in the lock but it will not turn it, not the old key not the new key made to code. I disassembled the thing down to the cylinder which will likewise not turn so that the release clip will not depress to release the assembly so I cannot replace it with the new one.
I reckon I will just brutalize the thing with drill, chisels and such and try to extract the thing piece by piece; what else is there?