There's a
very, very small chance it's the wiring between the ACU and the spiral cable, but since you have the bag out, you can easily eliminate that by ohming through the spiral cable. Study this post carefully before messing with it:
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On the yellow connector into the spiral, YEL is one airbag, YEL/GRN is the other airbag, and YEL/RED is common to both airbags. The yellow connector into the spiral plus both bag connectors
must be disconnected before ohming. You're ohming the spiral assembly and airbag wires on the wheel side,
not the bag or the ACU wiring. Put your 2 ohm resistors back into the bag connectors and then ohm the spiral from the YEL/RED position to the YEL position and to the YEL/GRN position. Both must read no more than 2.5 ohms, infinity or a higher reading means the spiral is open or has high resistance.