one car two steering wheels, why is this so hard to find?

Do you really mean two full sets of controls - steering wheel and everything?

A fairly obvious reason for them not being wanted is when the car is used other than for instruction. Brake and clutch dual controls can be locked and/or folded out of the way, and it becomes a normal family car.

I’ve seen specialised vehicles with ‘wrong-side’ (being in a RHD country!) setups, such as ones cleaning roadside drains (basically huge vacuum cleaners), where it makes sense to give the driver the ability to have a clear view of the road edge without mirrors.

If both have control of the car, I’d think both would be culpable.