I'm not sure if anyone else will find this info useful, but I know I would have liked to have had it before retrofitting next gen seats into my Model S as a DIY project. All the info I could find on the subject effectively said to not attempt it. The service bulletin on the subject makes it clear that it is more involved than just removing the old seats and bolting in the new ones, which is a simple, straightforward process. The difficulty is in updating the PSRCM (airbag control module) and build options as outlined in the service bulletin, as well as installing "tethers" between the front door panels and the door itself (presumably to keep the panel from coming loose if the seat airbags deploy). None of the preceding was insurmountable, but it was a bit of a pain to accomplish. So, I'll outline the process I used below in the hopes it helps someone. I know this is not for everyone, and undoubtedly there are those who will think it is irresponsible to undertake something like this. I'm addressing the ones who are like me and couldn't psychologically overcome the $7k price tag to upgrade two seats and who are willing to undertake the retrofit themselves and accept the responsibility for doing so. After all, Elon himself told @wk047 that hacking for good is a gift.... So, with that, I've outlined my experience in performing the retrofit myself below: 1) Sourced two next gen seats from a low mileage Model S that had light enough damage that the seat airbags did not deploy and swapped them out. 2) I bought the seats from "the rails up" so I wouldn't have to bother swapping over the seat memory module, power motors, etc. This made installation very easy, as it is a simple matter of removing and replacing 4 torx bolts and a couple of plugs per side. Swapping seats took less than an hour (I made sure power to the car was off, as I was unplugging the old seats and plugging in new ones). 3) Seats memory and power adjustments worked fine immediately without any error codes (notably, no SRS error codes). 4) As predicted by nearly every post I could find on the subject, Tesla was unwilling to install door tethers or reprogram the PSRCM / update build options. 5) I don't know if Tesla would sell the door "tethers" (and the associated rivets) or the template to an individual because I didn't try, but this process should be pretty easy and straightforward. I chose to take my car to a Tesla-approved body shop to have this part of the retrofit completed. I paid for one hour of labor plus the cost of the parts (total was less than $125). 6) Because Tesla would not reprogram the PSRCM to match the new seat type, I reached out to @Ingineer to reprogram mine. I had the older "F" model PSRCM, which, at the time, @Ingineer did not have the Recaro tables for, so I bought a newer "A" model PSRCM (for $125) out of the same car my seats came out of. He was able to program it for me so it matches my vehicle build options and my new Recaro seats. Removing the PSRCM is not hard, but takes a little patience. @Ingineer has a write-up on how to to do it, which I won't link to since it's not mine to do, but I found it helpful to use a Dewalt DWARAFS Right Angle Shaft (check Amazon and eBay) with a T30 bit (I think I used a 2" long but to get the clearance I needed) to remove/reinstall it. I also used a cheap nylon interior panel removal kit to keep from tearing up my interior (also on Amazon and eBay for less than $6). After doing this once, I could do it in less than 15 minutes now. 7) I could have probably just quit at this point, but it bothered me that the graphic on the MCU under the "cold weather" and "sunroof" tabs displayed the old seat type, so I again reached out to @Ingineer to help me perform this last step and to update the car's build options, so it would display the new Recaro seats under these tabs. After it was all said and done, including the cost of the seats, outside labor and parts, and PSRCM programming, my total cost to upgrade to the next gen seats was less than $1,000 when you factor in what I was able to sell my old seats for. I understand this isn't for everybody, and don't even recommend anyone undertake performing this upgrade themselves, but it can be done with a bit of patience. In any case, I thought I'd share my experience, as I would have loved to read a write-up like this before taking this on. To those who advise against it, you're right: no one should do this. However, as I said in the beginning, I am addressing those to whom this appeals, and am hopeful the thread doesn't devolve into a series of cautionary tales and armchair legal advice (or even legal-legal advice). Thanks for reading.