[KevinH1990]

http://986forum.com/forums/general-discussions/49826-seat-heater-install-seat-leather-swap.html

This thread shows what I found out when I swapped the leather from a passenger seat to the driver's seat. You will need to patch the bottom of the driver's seat to cover the hole left by the seat controls. I cannot see the patch on my car because it is hidden by the center console. If you are not tall and you raise the seat, you may be able to see the top of the patch if you make a major effort to look for it.

I'm not sure about the foam, but I suspect the differences are minor.

Here's a link to more information about upgrading seats: Upgrading Two-Way Power Seats - Rennlist Discussion Forums

Since you are in the UK, I suspect that your right-side (driver's) seat sees more wear than that of a typical U.S. car in which the left-hand seat receives the most use. There may be a business opportunity in exporting left-side seats from the UK to the U.S. and right-side seats from the U.S. to the UK. The major barrier appears to be shipping costs.