No, vag-com is not require, but good practice to clear & check for fault codes. It's a simple task undo the allen key bolts ( 6 or 8mm cannot remember) once removed unclip the air bag. There is one big splined bolt to remove ( this should be replace as thread lock is used) fit new steering wheel and secure bolt refit air bag.
I always disconnect the battery before removing the air bag, as the way I see it you don't the thing going off in your face if something goes wrong (most people don't bother, it's up to you on that one)