The client is opposed to putting in fabric. The subwoofer is in the front of the room in the cabinet. Do you know what the cons to leaving it in the enclosed cabinet are? Since it is a subwoofer and not a main speaker will it harm the effect the subwoofer is supposed to give off?
If you are so constrained by your client (as I have been on occasion) do not install the sub woofer. Of course make sure that you explain what you are doing but those who prefer form over function may never notice a subwoofer at all. If they do then they should be willing to make some accommodations.