x4 on the Corbeau's, but the Baja SS was far too short of a seat (I'm 6', 32" inseam), and my head was able to roll right over the top of the seatback, which would be a really bad thing.. The Ultra's are 4" taller, and it's worth it.
I agree with rich about the size, you might want to find someone who has a set that you can use for reference. I had to get the ultras. I didn't realize how small the regular ones were at first, or maybe I didn't realize how big I was....
Check the scrap yards. A friend of mine found some really nice Recaro reclining seats set up for a 5pt harness. He got the harnesses and seats for less than $100...
When I was buying seats I made a special effort to sit in every rig I could. (Greg and Michael may remember me hopping in their rigs to test out their seats.) These were my short term but hands on impressions.
Mastercraft:
The build quality was great. It's hard to quantify but the stitching and fabric just seemed tougher. I didn't go with them because their price and fit didn't suit me. I'm about 6' 175 lbs (ok, 180 ) and they didn't hold me in and hug my sides like I wanted.
Beard:
Everything I said about mastercraft fits beard too.
PRP:
The build quality on these was also good and they fit my size better than the mastercraft or beard seats I sat in. They were taller than the Corbeau seats which in retrospect would probably be a good thing. Looking back, I might have liked this seat more than the Corbeau. They offer a heated seat, which might be pretty cool in a buggy. My radiator heats my seats and I *really* appreciate it in the winter.
Corbeau:
This is the seat I ended up buying. I choose it because the price and the fit were both right. Rich mentioned that the seat back is too low and he's right. In my case my seats kind of lean back so I wouldn't normally use the headrest but it would be nice if it was a few inches higher. Maybe I could more easily take a nap while waiting on the trail. After a year I pulled them from the buggy and tightened up the straps under the driver's seat were sagging. I'm not sure if the high dollar seats would have needed maintenance too.
BTW, if I was starting a build from scratch I would use double shear tabs to hold the seat in place. Then I would use a bolt that accepts a cotter pin for a quick release (maybe a hood pin?). Removing and reinstalling my seats/seat belts takes me just over an hour. It would be awesome if it was the sort of thing I could do in a few minutes every time I wanted to get under them.
I've got PRP's for the kids and the comparables Corbeau SS's for the front for me and the wife. Haven't wheeled with them yet, but they are pretty comparable (I actually sat in my sons seet and fit....barely) but one thing I noticed is that the PRP's done seem to be as good of a quality as the Corbeau's. Jim can verify one of the PRP frames are actually tweaked from the factors so its not square.
I say corbeau...plus you can usually find the best deals on the net for them.