There are no airbags controlled by the presence or absence of second or third row passengers, so that's not an issue.
I don't know if simply disconnecting the wiring will solve the problem, though. It depends how they're wired, and if inserting the buckle opens or closes a circuit. I would guess that it closes a circuit, which means disconnecting things won't help.
Not condoning this practice, but you'll find buckles on Amazon for just this purpose.