Switching topics slightly, I'll take this opportunity to note that those seats are extremely expensive to restore.
FWIW, I got a quote a couple of months ago from a reputable upholsterer for another '71 NYer that I was ready to buy (till the seller disappeared for a month, losing me as a buyer in the process). It came to $2,600 + materials for the front seats only. The same person's quote for a headliner in the same car was in line with others I have gotten, so I have no reason to believe it's off. I was told that "it's a big job, highly tedious sew pattern". The matelassé fabric and vinyl are available from SMS, and again are not cheap (but look really good).
FWIW, I got a quote a couple of months ago from a reputable upholsterer for another '71 NYer that I was ready to buy (till the seller disappeared for a month, losing me as a buyer in the process). It came to $2,600 + materials for the front seats only. The same person's quote for a headliner in the same car was in line with others I have gotten, so I have no reason to believe it's off. I was told that "it's a big job, highly tedious sew pattern". The matelassé fabric and vinyl are available from SMS, and again are not cheap (but look really good).