960 SIPS bag aren't connected to the car's wiring system. Unlike the other airbags & pyrotechnical seatbelts, the SIPS bags are a totally self contained system. The only wiring connectors you'll find that's connected to the 960 seats are for the power seats (either side), heated seats (either side) and seatbelt buckle for the ever so annoying seatbelt reminder (driver's side only).
It's very easy to remove the front seats safely without worrying that the SIPS bags might go off.
There's a cover panel over where the seatbelt is bolted to the seat, which you'll need to remove anyway if you're taking the seat out. Remove cover panel by pulling upwards NOT
Flip this cover panel over, you'll find a red retaining sleeve clipped onto the back.
Remove the retaining sleeve & slot it over a round metal disc in front of & slightly above the seatbelt bolt.
Congratulations you have just disabled your SIPS bag & your front seats are now safe for removal!
Just remember to remove the retaining sleeve & clip it back onto the cover plate once you've finished with the seat swap.
Lastly, tightening torques for the front seats are 50Nm for the bolts that holds the seat to the car & 30Nm for the seatbelt.