I remember quite a discussion on seats when they were working on building the Boeing 767--back in mid 80s-----they ended up covering them with real sheep skin with wool about 3/4 - 1 inch thick--- of course that didn't last until the later b767-300 or the B777 probably because of PETA----but spending up to 12 hours in one of them can make your legs cramp/charley horse!!!!!!!!!!!!!all you really need is a charley horse in your thigh or calf right at flare before touch down--------

For racing, I would do a welded up seat with a liner from NASA foam and/or thoe beads that set up in resin--

for cruizin---a set out of a late model Corvette-------