Hi!

 

I have to remove steering wheel airbag because of changing wiper/light stalks. The procedure to do that is quite clear but battery reconnecting is confusing me a little bit.

That's because Skoda Octavia's workshop manual says to reconnect battery with ignition ON after working with airbags or safety belt tightening system.

Sounds a little bit harsh but manual says it's the right way. What's your opinion, have you done that with the same way?

Although I haven't performed this procedure I can confirm that is the recommended method.

 

The battery negative terminal should be reconnected with the ignition switched on and nobody inside the passenger compartment.