Not sure exactly what the problem is. Apparently, the grounding needs to be replaced with gold contacts (instead of the original tin) and the receptacle needs to be replaced as well.
This is what the PCA Q&A said:
Q: "The air bag warning light stays on. What would the most likely cause be?"
A" "The most likely cause is the seat belt buckles. They have a small resistance window in the control unit for the airbag and if it goes out of that window, the airbag light will come on. Porsche has been taking care of the airbaga light as a goodwill gesture since they have had so many problems with the seat belt buckles. You will have the harness updated under the seats and gold connectors install in the harness. New buckles with gold connectors will be installed, eliminating the resistance problems with tin connectors. Peter Smith - PCA WebSite - 8/7/2002"
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