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From what I can tell, these seats were made by a man at Zagato, I believe his name was Mantegna or something similar. I read this in an article about SZ's at some point. They were made to be extremely lightweight. I was researching this for my Abarth Record Monza which had similar seats done by Zagato, probably the same man. I don't know whether they were originally leather or vinyl, but the Abarth's were vinyl.
Here is a picture of my Abarth replica's, which don't have the button's in the seat like the Alfa's.
Scott
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