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If you don't put Your sensors back on,Your display will read "flat tire"!
Just install them back onto Your new rims,that's what I did!
That's part of it. You will need to clear this code each time you start the car. The bigger problem however is that it will also prevent you from entering competition mode on your active handling system which will lock out some performance aspects of the car. The sensors can be transferred over by whoever installs the new wheels and as long as they leave them in the same position on the car (RR, RF, LR, LF) as they are now you will not need to do anything to get them working with the new wheels. Of course if you need to swap back and forth the new sensors are around $40 each and will need to be trained for use with the car by someone with the appropriate TPM tool which will "excite" the sensor and let the car learn their new unique ID. You cannot switch back and forth with out this tire tool.
so if I swap the sensors to new tires and rims, and leave them in the same positions, they will work properly without recalibration?
That is correct. The sensors have a unique ID that is recognized by the car. It can only store and recognize one set of four sensors. If you keep them in the same location and swap them to new wheels you will not need to do anything once they are back on the car.