If you want the light to stay off your dash then yes you will need a resistor kit. You can buy a ghetto kit from Maplins...Not sure of the ohm rating but i'll find out.
Fittin the recaro's this weekend so will prob run into a few issues! lol
what seats are you getting?
Recaro sub frames have a hole for the seatbelt clip/pretensioner its all one bit. Again recaros have covers for the pre tensioner/clip but im sure there easy to make.
you need some 3.3ohm resistors to turn the air bag lights off, iv got the ones writted down somewhere