If you can live with the headrests built into the seats, Miata buckets
are pretty good. Phil Perron in Worcester, MA has a SCCA class Series
III with black cloth Miata seats.
Having just sold a Miata, I can vouch that they are one of the most
comfortable seats I’ve had in a car, they were available in black cloth
or a choice of tan or red leather, all of them have a zip out
compartments in the headrest for installing speakers, and some might
already have the speaker installed together with the wiring. Miata
radios had a fader switch marked "H.R", but I'm sure you could wire them
to your tastes.
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