[Christ]

For the sake of convenience, no, I personally wouldn't do the work to pull the PS system.

You're only losing that 3-5 HP when you're steering, other than that, the parasitic drag of the belt and pulley is inappreciable without some serious testing equipment. And if you're going to be anal about that little amount of drag, you might as well loosen up your valves by .002" (.05mm) (Don't really do that.)

For the A/C system, you COULD just measure up the size of belt that you'd need without the A/C pulley, and get that one. The tensioner will take up any slack, to a given extent. The issue with this, is keeping documentation on which belt you'll need, if it's a non-OEM replacement.

For instance, on my Mazda B2200, I replaced the belt driven fan with an electric one, and added a second alternator, which required a special idler pulley and a much longer than OEM belt. I had to try 15 or so belts until one fit, and then document which belt it was.