There is a sticky on this topic. It's has all the details you need for the swap.

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That one is just replacing the steering wheel rim with the R-Design one. I'm asking if the actual driver airbag can be changed to the 2010+ version without triggering a warning light.

 

I've got an early S80 model which has this steering wheel:

View attachment 133755

I don't like the look of the airbag which looks like its pulled from a 90s car and makes it seem outdated.

Is there any way I can put the airbag for the newer 4-spoke and 3-spoke variant?

View attachment 133756

I heard the airbag connectors are similar, but I haven't seen a definitive guide that confirms or denies this.

The whole steering wheel can be swapped, but the air bag must go with it. The airbag is attached to the front of the steering wheel and those spokes must match the wheel itself.