I did do a search for 'devilhearts' problem (search term 'SRS') and found nothing so I have no idea what the problem is.
As a general rule, other than replacing individual components one at a time (rotary coupler, airbag, seatbelt restraint units, SRS ECU)..., I would never attach a multimeter to the SRS system to test continuity et al only because I would be frightened of setting off the unit with a bang!
I assume that within Rover's Testbook, was an SRS diagnostic component to detect exactly where the problem is in the SRS circuit.
The resister idea of talkingcars is a good one but likewise no idea what resister et al.
EDIT: Found the post of devilshearts. He is doing exactly what I would be doing in his shoes. ie The above.