yes - the instrument panel would be replaced for either version - as the scribed cover breaks away with the bag deployment. The leather interior has a layer of leather glued over the (base) dash materialWould this mean that if you had a bump, enough for the airbags to go off, BANG
you would have to get a complete new dash if you had the standard one but with the leather maybe only
a new lid?
the steering wheel airbag cover is another part that is replaced as its designed to split open for air bag deployment as well
there's also the side curtain and seat airbags as well - so in the event of a side impact (there's sensors in body to detect this) or a roll over - the seat back airbags or side curtain would deploy.
that would require replacing the headliner is its a "sacrificial" part when air bag deploymentt