I have owned several Honda S2000's, a 2006 Lotus Elise, and a 2006 Boxster S, and really find the standard Boxster seat the best overall. The Sports Seat never felt right to me (too confining), and I am 5'9" and 175 pounds, so it may be a matter of personal preference. What I do not like about the Sports Seat is the soft leather that Porsche uses on the side bolsters that wears too easily. BMW for instance uses a thicker, better wearing leather on the side bolsters. Upkeep of the Porsche Sports Seat seem to be a real challenge.
One last thing, in regards to the sport steering wheel, if you get the standard seats, you really do not need to upgrade beyond the $250.00 sports steering wheel as the leather surface matches the standard seats better. The $500.00 upgrade from the optional sports wheel comes in smooth leather, which matches the smooth leather on the Sports Seats, and the $1,000+ sports steering wheel is smooth leather with a thicker padding. In short, I would opt for the standard seats, with the $250 sports steering wheel.
Vince
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