Not sure I've seen anyone do this in the States, but before I had The GTR Shop ship off my R32 to me, I had them swap in R33 GT-R Series 1 seats

This is definitely the way to go. I don't care how big of a name/brand those aftermarket seats are, Recaro, Bride, whatever, unless there is a need for a 4-point harness, HANS, or other safety requirements, those aftermarket seats should stay out. Only if we can get some Superior Auto Creative here in the States, they have the best seat covers for R32. (better than Nismo's in my opinion)
http://www.superior-cia.com/product-list/111

I definitely wanted to stick with supportive but understated seats. I'm not a fan of the boy ricer looks and posing of racing buckets in a street-driven vehicle. I'd also considered going with the well-bolstered R34 GT-R cloth seats but they were difficult to source, a little too wide for the narrower R32 and just plain cost-prohibitive.