I got r33 gtr seats in my R33, aswell as R32 gtr seats in my R32. and can't tell the differance in feel. They seem almost the smae, just different materials used.
I got a Recaro drivers seat in my R32 and compared to the stock GTR seat, i reckon its inferior.
The recaro seems to be more soft and wider, while the GTR seats seem to mould tightly to your body and seems far more supportive in my opinion.
GTR seats can fetch around $1000 easily, so it may be cheaper to get recaros instead.
Recaros, would be the buy if your after more comfort as they are much softer than a gtr seat.
And compared to stock GTST seats..the GTR seats are better in every single way, sits lower, holds better, firmer, looks better..you can't really go wrong with them.