No, the seat switch is not the "brains" of the unit. It's just a switch. I'd agree that it is trouble prone and often could benefit from a good cleaning or replacement.
The "brains" is actually a small electronic module that uses the various inputs (seat switch, neutrual switches, parking brake switch, clutch circuit sensor, low oil, etc) to know the current condition, and either allow or not allow other conditions to happen. In a very simplistic term, using automotive verbiage, it's the PCM (powertrain control module), of sorts. It's what the whole main wire harness plugs into.
If the clutch will not engage, but the engine will run and mower will move about without the engine dying, then it's probably not the seat switch. I do not recall directly (I don't have a manaul in front of me), but I don't think the seat switch actually has anything to do with the clutch circuit. The seat switch, when opened, kills the ignition. By default, the loss of engine power would stop the blades. And to restart the engine, the PCM looks for the PTO to be disengaged. But the seat switch does not directly affect the PTO circuit.
Check the contacts and harness for the PTO switch itself, from one end to the other. That's the easy (easy???) stuff to check first. From there, then you're into diagnosing the PCM. Get a manual and follow the wiring circuit diagram.
Essentially, for the PTO to successfully engage, the following must be satisfied:
1) engine running
2) brake off (circuit open)
3) ?? I don't recall if the neutral circuit needs to be closed or not; I'd have to see the manual. It seems to me that it does, but I'd not assure you of that until I reviewed it.
Mackie - do I have that right????
I have about 350 hours on my unit, and it's probably 12 years old. This summer I've had to take every single switch out and clean really well with contact cleaner, and then lube with dielectric grease before reassembly. I also replaced the starter relay last fall. So far, those things have fixed all the ills of intermittent activity I was experiencing.
I appreciate why there are so many safety circuits, but they do make for very intermittent use eventually. Someday, when my PCM finally dies, I'm ripping the entire wire package out, and going "ol skool" by only having a simple starter relay, a charge line, and a direct PTO link.