Article doesn't mention the frontal airbag. It says the modder had to write custom firmware to get the Model 3 steering wheel to "work" in the Model S Plaid. Hope the airbag deploys if/when needed.
In this case, I expect the air bag module plugs straight in to the existing connector, even if the other controls on the wheel don't. It may even be the same airbag model between the yoke and the wheel.
The leeway exists in the airbag controller, that can decide when to deploy, how it deploys (3 stage vs 50 stage) and what and how much data to store in nvram.
It’s all open on DOTs website if you are so inclined to look
Source: wanted to swap in new seats to my car from a different model. Found the side airbags were plug and play when you fabricate your own connector