Jason's Top Pick
I've always been a fan of Sparco, I went with the R100's for the RX7 build since they're one of the rare small seats that fit (really not many options for the FD). The quality was really, really good. Not too long ago, Sparco released the SPX and limited edition SPX, they are truly one of the nicest seats I've ever seen, from the material to the carbon back - the SPX is my choice.
Eran's Top Pick 
The Limited Edition Takata Drift Pro LE Seat is hands down my favourite seat. This thing is an automotive seat engineering masterpiece and I’ll tell you why. The LE Drift Pro is sort of a racing seat unicorn. It does many things but it does them all exceptionally well. In essence, the LE is a lightweight hybrid composite recliner and a gorgeous one at that. When it comes to additions as pivotal and design centric as seats, I love something with some serious class injected to it. The LE’s green diamond stitch pattern accomplishes this, perhaps better than any other seat on the market. Add a pure carbon backrest, high density molded polyurethane foam, polished stainless steel chassis work and an excellent reclining mechanism, and you’ve got yourself a winner on all fronts. Now, here’s the worst part of the story, it’s discontinued :o