You mean M-sport or the Recaro Sportser CS's from Europe? If the latter ECS sells a wiring harness I believe for those specific seats, which btw are super baller if you actually snagged those.
http://www.ecstuning.com/News/BMW_Bi...013/ES2652232/
If you're talking about regular M-sport seats, don't see why you need coding. Emulators are only usually needed for aftermarket (airbag-less seats). And in that case you can buy the MS OC3 emulator if you can't find anyone to code it for you.