yep just need power to be on the ignition, i took the power from the buss bar, behind the lower dash below the steering wheel, the yellow terminal on the left is the ignition live. From here you can either buy the correct wires from audi so you can have a fuse in the board in the side of the dash with the others, or just install a inline fuse. The run the wire to the seats using their existing earth. I thought your old seats were already powered, so wouldn't need new wiring?
As for airbags, i took mine S3 seats out at weekend to have a look at plugs. Connecting new plugs isn't the difficult part, like you say can get new ones from audi to replace seat ones so the car loom isn't cut. The difficult part is that the wire colours on the s3 seats aren't the same as on the car, so isn't as easy as just connecting red to red.
Car has combination of yellow and green striped wires, And brown earth
both seats have a brown earth
s3 seats have a blue and a black wire
a3 seats have a blue and another thinner brown wire
now you would think the blues match up and therefore the black and brown belong together?!!!
sounded a bit too risky to guess i thought!! so i put a 4.7 ohm resistor in the cars plug and reset with vagcom, so the other bags will work til i ask a electrician friend of mine.
another safety point with airbags, static electricity can set them off!!!! also if you do replace the plugs ensure you don't touch the wires together, at any point!!! could get messy!!!!!!!!!