Toyota not the company it used to be.........

I have a 2022 Landcruiser 300 GR. it currently has 32 000km on the speedo. I have been told by SMG Toyota Hillcrest that my intermediate column and steering rack needs replacing. The vehicle is 2 months out of warranty and Toyota says not covered as they are wear and tear items. How can those parts wear out after 32 000km, impossible! It is a R2.1million vehicle.