As someone who needs leather seats to make it easier to transfer from and to a wheelchair, I looked for a car that already came with leather seats in the AP price rather than having to fork out about £1,000 – £1,200 as an optional extra. If a Motability car is stolen or written off in an accident the car will be replaced however without the optional extra £1,200 leather seats, so best to be part of the original AP.
I would agree that If not needed, I would not be bothered whether they were leather or not and they are cold in the winter, although my Kia Optima has heated seats front and rear which heat up quickly with the leather steering wheel. The front seats are also electronically cooled.
As far as the leather content, they are like most if not all leather seats, the facing back and seat is leather with the sides and outer back, imitation leather.
Talking of leather content, my father was an upholsterer and when I was picking cover to get my three piece suite, a few years back, I was amazed to be told by the owner of the upholstery cover warehouse, that for them to be able to call the leather cover, “Leather”, it only has to have 5% leather content in it.
This probably accounts for the shops being able to sell so called leather suits so cheaply nowadays. Forty or Fifty years ago they were made from real hide skins which do not come in rolls and do come with imperfections in the skins, which puts the cost up.
But as said, cloth material is just fine unless leather is needed for medical reasons.