I have removed the drivers seat in both my '98 and 2K cars without disconectng the battery with no harm or CEL. The "key" to doing this is to NOT insert the key into the ignition switch at all while the seat electrics are unplugged. Put your top down before beginning the job and then put the key away somewhere else in the house.
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2000 Boxster S
And then there are the Motorcycles.
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