Side seat belt has no holder, falls into door seam
Clip for lap belt rubs on center console
Seat height is different enough to cause uncomfortable driving (especially if you get non height adjust seats)
Anyways, I swapped 97 Legacy GT seats into my 90 Legacy LS keeping the 97 rails. The rails bolted fine. I had some seat belt issues so I decided to use the 90 rails with 97 seats. The 90 rails where a little shorter so I dremmeled the front and was able to bolt them to the 97 seats. I then dremmeled out two holes on the outside of each seat to connect the lap belt holder to the side. If you need specifics please ask.
I plan to take the 97 Legacy GT seats out and use 91 Legacy Turbo seats instead. The second generation Legacy seats aren't designed as well as the first generation units. Comfort is far higher with the older seats. I ESPECIALLY like that some first gens have Vertical AND Horizontal adjustable head rests
cybin: Your overly worried. You dont mind driving a vehicle with 15 gallons of extremely flamable liquid but you want to take out the HEAVILY regulated air bags that have never just deployed for no reason?