Great debate….. my preference is actually leather. There is nothing like a properly treated, smooth soft leather to sit on. Heated seats are really the best.
Just to pass on some knowledge that I picked up through the years.
Dirt, sweat, wear all are a problem with cloth and leather seats.
The thing is that sweat can break down the foam under the cloth. Dirt can be steam cleaned but wear can not always be fixed (ripped seems, etc..). it is comfortable in the most of the times but they don’t make too many heated cloth seats now a days.
Leather on the other hand can be cleaned easier and is a lot tougher than cloth, but the weak point is the seams. I have seen some really poor jobs where the seams split due to the lack of knowledge on how to use leather. Depending on how the hide is processed and dyed, keeping it from cracking can be easily done. Cracking is not only caused by lack of moisture but also sweat which contains salt. There are leather feeds, most work but the best is Connolly leather food which expensive but really worth it. Now these guys Connolly have been around since 1858 and their hides are used in Roll-Royce, Ferraris, and other high cost autos. Others who own ride horses, there is a big difference in leather and treating your seat like a saddle shortens the life of the hide.