YES - Take the seat out.
I have a 1995 camry V6 LE with about 130K on her. I replaced my O2's at 100K, I had to take the passenger seat out to get to where the harness clip was, then you can pull the whole harness through a little rubber gromet, unscrew the O2 sensor and pull the whole thing out of the car.
Taking the seat out is no big deal. I imagine if you tried long enough you can do it with the seat in, but easier to remove.
it is also better to do the splice so it sits on the inside of the car (near the connector) instead of underneath IMO so worth taking the seat out, 4 screws no biggie