1. I spent forever researching this back when i did it can’t find all the information again, but it seems the Subaru/toyota airbags use a 2.2 ohm. A 3.3 will still probably work but it’s not what it was designed for. Another DIY using 2.2 ohm.
https://www.ft86club.com/forums/show....php?p=2295091
I used 2.2 ohm 1/2w off amazon
https://www.amazon.com/gp/aw/d/B07P8...?ie=UTF8&psc=1
2. If you want everything functioning 100% normal you will need to pull out the passenger occupancy sensor and put it underneath the fabric/material of new seat cushion (not under the padding, it can not sense a passenger through seat padding), my corbeaus are easy to remove the seat cushion cover and put in sensor. Others might be more difficult to do this. Everything needs to be plugged back in, but with a resistor plugged into the airbag plug. and then you will have seats functioning 100% same as factory.
3. Assuming everything is plugged back in (but with a resistor plugged into the airbag plug) airbags will function normal
Besides the airbag that was in the factory driver seat which is now removed.