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Not sure of your inspection jurisdiction or their criteria for passing but most don't require a passenger seat. If its not there it is said to not be an issue--maybe that's not the case in your area though.
The SRS should "see" that seat not connected since it may have the seat belt pre-tensioning device and give indication something is amiss. That's one annoying little dash light and if splicing the under seat wires doesn't fool itself into thinking all is well maybe just remove the instrument cluster bulb?