They are the inflatable side bolsters. They release when you turn off the car so that you can leave your seat easier and return to its original inflated position when you start the car. Sounds like farting noises from the friction between the bladder and leather. Had to explain it a few times to people that I didn't fart.
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2021 Model S Plaid - Deep Blue Metallic / White / Carbon
2018 Porsche 911 Carrera S (991.2) - Carrara white / Bordeaux black
2014 Comp Pack F10 M5 - Singapore Grey / Sakhir Orange. [SOLD]
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