Here's the thread that I went into more detail.
zerothread?id=301493
If you wire it to a WOT switch it would be pretty safe I think but do it at your own risk. It's obviously there for a reason. Maybe it's just for smoother shifting but it's certainly going to be harsher for the transmission. I can't say if the slow, slipping shifts or the harder shifts with the resistor disconnected are worse for the transmission. I will be wiring up mine to be disconnected upon WOT and maybe above 3 PSI of boost as well.
You will most likely get the "Transmission Malfunction" warning on the message center if you do it.
In the FSM you can look at page AT-35, AT-36, AT-39, and AT-82 for info, diagrams, and images.
By far the easiest place to find the wire to disconnect is right at the TCU in the driver kick panel. It's the 2nd one down on the right side, a Pink w/blue stripe. Here's a pic of mine already cut.