I'm really suprised I can't find anything on this hear or on google... so I decided to post what I did in case anybody else is contemplating the hack saw

-move seat forward & remove rear rail trim inboard & outboard. careful, the tabs break easily
-move seat all the way back
-move it all the way up (vertically)
-remove keys from ign & disconnect the battery (airbag cautions!)
-unplug ~5 connectors next to each other under seat & cut loose wiring harness
-remove the front rail trim & the two bolts it conceals
-sit in back seat & gently-but-firmly rock the seat by the 'shoulders', pulling it back out of the rollers
-carefully remove from car...

basically the manual isn't clear the seat must be raised, and at first I didn't torque it out using the backrest for leverage. Once it 'gives' it comes backward easily. Hope this helps if you were stuck!

 

I did a full writeup on how to remove the front and rear seats in an A6 a while back, including pictures, tools, etc...
http://forums.audiworld.com/a6/msgs/460748.phtml