Either way is fine.
If you weld tabs and bolt belts make sure the tab is welded top and bottom. A friend was killed because the tab was welded on top only and failed.
Wrapping around may be the safest / strongest way. You need to keep the belt located. In my cars a length of welding wire was formed and screwed to the cross bar. It can be welded but is not necessary.
Frank Ferrucci
1271
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Frank Ferrucci ?/SA 1271
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