Well since that code refers to the wiring for the FRONT steering wheel airbag, hardwiring the airbag wires under the seat isnt gonna do any good because it is for a completely different airbag (the seat mounted side airbag). Your problem is somewhere between the steering wheel and the airbag computer, either wiring, clockspring, or the airbag itself. Does your horn work? BTW dont ever put a multimeter of any kind on any of the wires when you are doing all of this, this can set off the airbag.