I almost did this to my 83 300SD when i bought two new(used) seats complete with the computers for 200 bucks. The main deciding factor for me was i did not want to run all new wiring harnesses, and i was the only person that drove the car, so what did i need them for? at the bare minimum, you will need the computer, new switch, and the wiring harness. You may need to re-wire the seat as well. I agree, not worth it
Ryan

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83 300SD.......sold
96 integra SE....sold
99 a4 quattro....sold
2001 IS300.......sold
2002 330i.........current.
2004 highlander limited....current.