Hi..
I´ve just upgraded my XC90 from 5 to 7 seats. I bought the whole kit from a car demolition company in Sweeden (http://www.bildelsbasen.se). You need the shown parts in the two shown pictures.
Attachment 2697
Attachment 2698
You have to change the 2.row as well because the 2.row from a 7 seat Volvo can flip forward.
In stead of installing new original seatbelts for the third row, you can install original Volvo seatbelts from a Volvo 740 1990 (front seatbelts). They fit.
(The original XC90 seatbelts often miss, because they have been destroyed by Volvo).
You won´t be able to install the ventilation ducts for the third row, so you just leave these parts out.
This picture shows the parts that are left over, when you have finished the transformation.
Attachment 2699
Here you can see a picture from the project.
Attachment 2700
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